Is the gross profit in accounting consistent with the gross profit in tax law?

Gross profit and gross profit margin are not the same concept. Gross profit is income minus cost, and gross profit is the ratio of gross profit to income. For real estate enterprises, the income tax shall be calculated and paid in accordance with the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Measures for Handling the Income Tax of Real Estate Development and Operation Enterprises. Notice: Article 8 The taxable gross profit margin of an enterprise selling unfinished development products shall be determined by the State Taxation Bureau and the Local Taxation Bureau of all provinces, autonomous regions and municipalities directly under the Central Government in accordance with the following provisions:

(1) The development project is located in the urban areas and suburbs where the people's governments of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning are located, and it is not less than 15%. ?

(two) the development project is located in the urban and suburban areas of prefecture-level cities, and shall not be less than 10%.

(three) the development project is located in other areas, not less than 5%.

(four) belong to affordable housing, price-limited housing and rebuild housing, shall not be less than 3%.

Article 9 The income obtained by an enterprise from the sale of unfinished development products shall be calculated quarterly (or monthly) according to the estimated taxable gross profit and included in the taxable income of the current period. After the development product is completed, the enterprise shall settle its tax cost in time, calculate the actual gross profit of previous sales revenue, and at the same time, include the difference between its actual gross profit and its corresponding estimated gross profit in the taxable income of the current year calculated by combining this project with other projects.