Legal analysis: When some real estate development enterprises make annual income tax final settlement, their understanding of the specific confirmation of sales income is inaccurate, and there are still some problems in their understanding and judgment of sales income according to the original tax law, which leads to the wrong declaration. According to the real estate enterprise income tax law before the implementation of the new tax law, the income before the completion of the development product is pre-sale income, and the sales income is confirmed according to the regulations after the completion. As long as the development enterprise has formally signed a sales contract or a pre-sale contract with the sales object in accordance with the relevant regulations on real estate sales, the realization of sales revenue will be confirmed in tax regardless of whether the developed products are completed or not. Although there are pre-sale income or accounts receivable in accounting, there are only the concepts of pre-completion sales income and post-completion sales income in enterprise income tax, and there is no longer the concept of pre-sale income.
Legal basis: Article 3 of the Measures for Handling Official Documents of State Administrative Organs includes the development and construction of land, the sale of residential and commercial buildings and other development products such as buildings, attachments and supporting facilities. In addition to land development, other developed products that meet one of the following conditions shall be regarded as completed:
(a) the completion certificate of the developed product has been reported to the real estate management department for the record;
(2) The developed products have been put into use;
(3) The developed product has obtained the initial title certificate.