How to stipulate the taxable gross profit margin of real estate sales by real estate enterprises?

According to the Announcement of Liaoning Provincial State Taxation Bureau and Liaoning Provincial Local Taxation Bureau on Adjusting the Taxable Gross Margin of Real Estate Development and Management Enterprises (No.3 of 20 16), the document stipulates: "1. For affordable housing, price-limited housing and dilapidated housing, the taxable gross margin is adjusted to 3%.

(1) If the development project is located in the urban and suburban areas of Shenyang, the taxable gross profit margin is 15%.

(2) If the development project is located in the urban areas and suburbs of other prefecture-level cities in Liaoning Province except Shenyang, the taxable gross profit margin is 10%.

(3) If the development project is located in other areas of Liaoning Province, the taxable gross profit margin shall be 5%.