2006年3月6日,国家税务总局下炭了国税发[2006]31号文《关于房地产开发业务征收企业所得税问题的通知》(以下简称《新通知》),已实施两年半的国税发[2003]83号文《国家税务总局关于房地产开发有关企业所得税问题的通知》(以下简称《旧通知》)同时废止。从《新通知》与《旧通知》的对比可以看出,国家对房地产开发企业的所得税税收管理进一步加强,对原来含糊不清导致税企存在争议的一些 On March 6, 2006, the State Administration of Taxation (CAA) under the notice of Guo Shui Fa [2006] No. 31 “Enterprise Income Taxes on Real Estate Development Business” (hereinafter referred to as “the New Notice”) has implemented the two- [2003] No. 83 Circular of the State Administration of Taxation on Enterprise Income Tax Concerning Real Estate Development (hereinafter referred to as “Old Notification”) shall be abolished at the same time. From the “new notice” and “old notice” comparison shows that the state of real estate development enterprises to further strengthen the income tax administration, the original ambiguous tax companies led to some controversy