Legal analysis: At present, in accordance with the requirements of the integration of real estate tax management, tax first and certificate later are implemented. Unified invoices for sales of real estate, unified invoices for sales of real estate, processing of real estate certificates, processing of real estate certificates, and registration of ownership or change of real estate are required. Provide the "Uniform Invoice for Sales of Real Estate" certificate application form. If there is no invoice, you cannot apply for the certificate. Relevant tax bureau staff reminded that when real estate development companies collect deposits or advance payments, they should issue a "Uniform Invoice for the Sale of Real Estate" produced by the local tax authorities to the home buyers.

Legal basis: "Interpretation of the Supreme People's Court on the Application of the Civil Procedure Law of the People's Republic of China" Article 502 The People's Court needs to apply for real estate certificates, land certificates, The transfer procedures for forest rights certificates, patent certificates, trademark certificates, vehicle and vessel licenses and other relevant property rights certificates can be handled in accordance with the provisions of Article 251 of the Civil Procedure Law.