After law of new enterprise income tax is promulgated, the policy that pays tax about estate company also was made clear recently. Total bureau of national tax Wu releases 16 days " the announcement that develops problem of prepay of enterprise income tax about estate " in, kind of pay of enterprise income tax of requirement estate development by before press year of clear capture, turn to press season (or month) prepay, made clear interval of relevant project prepay.
The basis notices medium provision, predicting profit margin allows to carry out by the following mark: BlameEconomy is applicable roomDevelopment project is located in province, municipality, municipality directly under the Central Government and plan sheet to list the city zone of seat of city people government and suburb, must not be located in the city zone of ground level city, area, alliance, city and suburb under 20% ﹔, must not be located in other area under 15% ﹔, must not under 10% . ToEconomy is applicable roomDevelop a project, must not under 3% .
According to the country of tax total bureau unscramble, estate company pays tax scale already from before of profit 33% drop 25% this year.
The impact won't be too big
Announcement requirement, estate development company is pressed in those days real profit occupies solid cent season (or month) prepay enterprise income tax, run from opposite directions hair, built house, business the development product such as establishment of room and other building, attachment, form a complete set, those who open to booking means sale to obtain is adopt to open to booking income before unfinished is versed in, need to divide season according to predicting profit margin of the regulation (or month) computation gives predicting profit specified number, plan enter profit total prepay, development product is adjusted all right again according to real profit after cost of tax of calculate of finishing, knot.
Accordingly, implement minute of season or income tax of every months of minute prepay now, the company that may compare insecurity to condition of a few fund brings taxation pressure, but do not form live minatory.
The personage inside the real estate that the reporter covers thinks this policy won't cause an effect to the operation of estate company basically, and with before pay tax circumstance photograph is compared, new policy change is not big, just mix more clearly standard. This announcement is carried out since January 1, 2008.
Additional, tax total bureau still released the country this year first quarter countrywide taxation circumstance. Countrywide revenue income carries on on year impetus continues to maintain rapidder growth, accumulative total finishs one thousand five hundred and ten billion two hundred million yuan, grow 33.8% compared to the same period, add receive 381.8 billion yuan, amplitude is resided in recent years the corresponding period is highest.
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