Guo Shui Fa [2009] No.31) stipulates that the pre-sale income obtained in the current period should be calculated according to the specified tax gross profit margin, and then incorporated into the taxable income in the current period for unified calculation and payment of enterprise income tax, and the settlement adjustment should be made when the developed products are completed. ? 2. Gross profit margin of income tax,
The taxable gross profit margin of affordable housing shall not be less than 3%;
The development project is located in the urban areas and suburbs of the cities where the people's governments of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning are located, and shall not be less than 20%;
If the development project is located in the urban areas and suburbs of prefecture-level cities, it shall not be less than15%;
If the development project is located in other areas, it shall not be less than 10%.
Three real estate enterprises in the housing pre-sale certificate, after receiving housing accounts in advance.
(Quarterly advance payment) Corporate income tax payable = income from advance payment * 15% (gross profit margin) * 25%;
Borrow: bank deposit;
Loan: advance payment: XX owner;
2. At the same time, pay business taxes according to the accounts received in advance:
Borrow: taxes payable: business tax payable.
Borrow: taxes payable: urban construction tax/education surcharge/local education surcharge, etc.;
Loan: bank deposit
3. Prepaid income tax expenses:
Borrow: taxes payable: enterprise income tax;
Loan: bank deposit