解读房地产企业所得税预征的税务处理（The tax treatment of income tax collection of real estate enterprises）.docVIP

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解读房地产企业所得税预征的税务处理（The tax treatment of income tax collection of real estate enterprises）.doc

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解读房地产企业所得税预征的税务处理（The tax treatment of income tax collection of real estate enterprises）

解读房地产企业所得税预征的税务处理（The tax treatment of income tax collection of real estate enterprises） The tax treatment of income tax collection of real estate enterprises The income tax collection and interpretation of the real estate enterprise tax treatment 2008-12-20 15:15:32 Abstract: This paper explains the income tax 2006 Document No. 31 in tax collection and tax treatment issues, and that the unfinished and finished product tax treatment of the specific operation method by case. It provides operational evidence for taxpayers to accurately grasp the tax treatment of income tax and avoid tax risks. Key words: presale revenue, business tax and additional tax, gross profit margin, tax cost Tax treatment of unfinished development products The IRS issued by the provisions of 2006 No. 31: the development of enterprise development, the construction of residential, commercial housing and other buildings, and supporting facilities in the development of products, not completed before take pre-sale mode of sales, the sale income according to the expected tax margin quarterly (or monthly) to calculate the profit margin the amount of deduction of related expenses for the period, after the business tax and surcharges included in the current taxable income, the tax cost of product to be developed after the adjustment of the settlement. Assessable gross profit by the State Administration of taxation were clear: affordable housing the pre-sale income tax margin of not less than 3%; non affordable housing project is located in the province, autonomous region or municipality directly under the central government and municipalities where the people of city urban and suburban areas, shall not be less than 20%; and is located in the prefecture level city and the suburbs, not less than 15%. In other areas, not less than 10%. National Tax [2006] No. 31 and [2003] 83, the text of the provisions of the difference is that the pre-sale revenue will be expected to change the profit margin to the expe