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各省、自治区、直辖市和计划单列市地方税务局:为了加强和规范销售不动产和建筑业税收征收管理,实现对销售不动产和建筑业营业税的精细化管理,税务总局决定从2007年2月1日起,统一使用新版《销售不动产统一发票》(以下简称《不动产发票》)和新版《建筑业统一发票》(以下简称《建筑业发票》)。现就有关问题明确如下:
Local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to strengthen and standardize the administration of tax collection and sales of real estate and construction industry, and realize the refined management of sales tax on real estate and construction industry, the SAT decided to start effective February 1, 2007 , Unified use of the new version of “unified invoice for sale of real estate” (hereinafter referred to as “real estate invoice”) and the new “uniform invoice for construction industry” (hereinafter referred to as “construction invoice”). The relevant issues are clearly as follows: