Non-deductible industry

The pre-tax deduction policy is not applicable to tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services; Entertainment industry and other industries stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Second, analyze the details

The real estate industry refers to a comprehensive industry that takes land and buildings as business objects and engages in real estate development, construction, operation, management, maintenance, decoration and service. It is a leading, basic, driving and risky industry. It mainly includes land development, housing construction, maintenance and management, paid allocation and transfer of land use rights, sale and lease of housing ownership, real estate mortgage loans and the resulting real estate market.

3. What are the contents of the real estate industry?

1, land development and redevelopment;

2. Development and construction of houses;

3. The operation of real estate includes the assignment, transfer, lease and mortgage of land rights;

4. Real estate management includes the sale, lease and mortgage of houses;

5. Real estate intermediary services include information, measurement, lawyers, brokers, notaries, etc.

6. Real estate property management;

7. Real estate finance includes information, insurance and financial investment.