Enterprise income tax shall be paid in advance quarterly (monthly) and settled annually. However, there have always been two views. One view is that real estate development enterprises should pay enterprise income tax in advance on a quarterly basis, and the balance of the estimated profit calculated by accounting profit plus pre-sale income after deducting the losses to be made up in the previous year is taxable income. Another view is that enterprise income tax should be paid directly in advance according to the expected profit calculated by multiplying the pre-sale income by the applicable tax rate. The existence of two viewpoints makes real estate enterprises at a loss when paying quarterly corporate income tax in advance. Then, how should real estate enterprises pay enterprise income tax in advance? First of all, according to the enterprise income tax law and its implementing regulations, enterprise income tax should be paid in advance according to the actual monthly or quarterly profits. The product development cycle of real estate development enterprises is long, and there is a phenomenon of selling unfinished products-houses in advance and collecting advance payment. Therefore, the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Measures for Handling Enterprise Income Tax of Real Estate Development Business (Guo Shui Fa [2009] No.365438 +0) stipulates that the income obtained by enterprises from selling unfinished development products shall be calculated according to the estimated taxable gross profit margin every quarter (or month) and included in the taxable income in the current period. Gross profit, as the name implies, should be the balance of operating income MINUS operating costs, that is, there is no deduction of period expenses, taxes and surcharges. Therefore, real estate enterprises must also consider the actual profits of the current period when paying income tax in advance. If there are finished goods income and other income in this quarter, and actual profits are generated, but only the enterprise income tax is paid in advance according to the estimated gross profit, the enterprise income tax is obviously underpaid. Therefore, the taxable income of quarterly prepayment of enterprise income tax should include quarterly profit. Secondly, the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Guo [2008] No.44) stipulates that the "total profit" should be filled in with the total profit calculated by the accounting system, including the estimated profit calculated by the pre-sale income obtained in the current period. In other words, the expected profit of real estate development enterprises is only a part of the "total profit", which is the tax basis of monthly (quarterly) prepaid income tax, not all. Secondly, according to the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning Filling in the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax (Guo [2008] No.635), the fourth line of the Monthly (Quarterly) Prepaid Tax Return of People's Republic of China (PRC) was changed from "total profit" to "actual profit" and reported and accounted according to the accounting system. Judging from the provisions of Guo Shui Fa [2008] No.635 letter, the actual profit can be completely offset when the losses in the previous year were in the quarterly declare in advance. Based on the above reasons, the author believes that it is wrong for real estate development enterprises to multiply the expected profit calculated directly from pre-sale income by the applicable tax rate before enterprise income tax. When a real estate development enterprise prepays enterprise income tax quarterly, the taxable income shall be the estimated profit balance after deducting the losses to be made up in the previous year from the pre-sale income.