The Notice on Forwarding State Taxation Administration of The People's Republic of China on Printing and Distributing the Measures for Handling Enterprise Income Tax of Real Estate Development Business (Jie Shi Guo Shui Fa [2009] No.69) determines that the taxable gross profit rate of the unfinished products sold by real estate development enterprises is not less than 65,438+03.2%.
According to the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [2009] No.31): "The expenses incurred by enterprises in the current period, the taxable cost of selling and developing products, business tax and surcharges, and land value-added tax are allowed to be deducted in the current period according to regulations. "
Extended data:
Precautions:
According to "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on the release"
Taxpayers engaged in specific businesses such as real estate development shall fill in the taxable income of specific businesses calculated in accordance with tax regulations. Real estate development enterprises shall fill in the estimated gross profit calculated according to the estimated taxable gross profit rate stipulated by the tax for the pre-sale income obtained from the sale of unfinished development products.
After the product developed by the enterprise is completed, the estimated gross profit of the unfinished pre-sale link calculated according to the estimated taxable gross profit rate stipulated by the tax shall be adjusted at the time of final settlement, but it shall not be adjusted at the time of monthly (quarterly) advance tax declaration. The amount reported by the bank shall not be less than the amount reported in the previous period of this year.
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