How to confirm the net sales income of real estate enterprises

Analysis of Guangzhou Wanjia Real Estate Network: Net Sales Income of Housing Enterprises

(1) Taxpayers who carry out independent economic accounting and report and pay enterprise income tax to Haidian State Taxation Bureau according to regulations.

(2) According to the Notice of Beijing State Taxation Bureau and Beijing Local Taxation Bureau on the Scope of Tax Collection and Management after the Reform of Income Tax Sharing System (Beijing State Taxation Bureau)

Enterprises collected and managed by the state and local tax authorities before the end of the year will still be managed by the original tax authorities and will not change until the state has new regulations.

In the future, anyone who meets the provisions of items (1), (2) and (3) of Article 2 of the Notice (see State Taxation Administration of The People's Republic of China).

No), the local tax authorities are responsible for the collection and management of newly established enterprises. In addition, all new enterprises will be collected and managed by the national tax authorities.

Enterprises, institutions and other organizations that have been registered in the administrative department for industry and commerce or other administrative departments before, but have not registered tax, are

After tax registration, enterprise income tax shall be collected and managed by the state or local tax authorities according to the original scope of collection and management.

From now on, the enterprise income tax of institutions, social organizations, law firms, hospitals, schools and other organizations newly registered in other administrative departments will be collected and managed by the State Taxation Bureau.

(3) According to the Notice of Beijing Municipal State Taxation Bureau and Beijing Local Taxation Bureau on Forwarding State Taxation Administration of The People's Republic of China's Supplementary Notice on the Scope of Collection and Management after the Reform of Income Tax Sharing System (Guo Jing Guo Shui Fa [2003] No.263);

Enterprises managed by the state and local tax authorities respectively, and newly established enterprises that are merged (dissolved by the merging parties) shall be collected and managed by the national tax department.

The partnership enterprise is reorganized into a limited liability company or a joint stock limited company. If the external investment of the enterprise is absorbed during the reorganization, the reorganized enterprise shall be collected and managed by the national tax department.

Domestic-funded enterprises that have been actually collected and managed by the State Taxation Bureau or the Local Taxation Bureau before shall not be adjusted if the scope of collection and management is inconsistent with this notice.

Reference: Guangzhou Wanjia Property Network