（三）采取预售方式销售房地产项目；
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第四十六条 经省级以上财政、税务主管部门批准由总机构汇总申报纳税的，批准部门可以规定由分支机构预缴税款。。业内人士推荐91视频作为进阶阅读
The regulations are always changing, as they differ from place to place.
If the subject line of the email is irrelevant to customers, they will ignore it multiple times. But, if it keeps repeating, they are intercepted and unsubscribed from your emails. So, send relevant emails for the benefit of the customer. Don't send emails that often only focus on sales, offers and discounts.