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房地产开发企业由于开发产品的周期长、金额大,通常采用预收商品房款项方式(包括预收定金)从事项目的开发与经营。对于房地产开发企业采取预收方式销售开发产品的款项,税法规定应在收到预收款当天缴纳营业税。同时,根据“国税发[2003]83号”文件第二条规定:应将当期取得的预售收入按不低于15%的预计利润率计算出预计营业利润额,再并入当期应纳税所得额统一计算缴纳企业所得税,待开发产品完工时进行结算调整。该规定有利于
Real estate development companies due to the long cycle of development of products, the amount of large, usually by way of advance payment of real estate funds (including the advance deposit) in the development and operation of the project. For real estate development enterprises to take pre-paid sales of product development proceeds, the tax law should be received the day before the receipt of sales tax. At the same time, according to Article 2 of Document Guo Shui Fa [2003] No. 83, the estimated operating profit should be calculated according to the expected profit margin of not less than 15% from the current sales proceeds, which should then be incorporated into the current period The taxable income shall be calculated uniformly and pay enterprise income tax, and the settlement adjustment will be made when the finished products are completed. This rule is helpful