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Circular guoshuihan [2010] no. 201 issued by the state administration of taxation on the confirmation of the completion conditions for the development products of real estate development enterprises

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State and local tax bureaus of provinces, autonomous regions, municipalities directly under the central government and cities with separate state planning:

The following is the notice concerning the confirmation of the completion conditions of the development products of real estate development enterprises:

According to the state administration of taxation on real estate development business of notice of collection of enterprise income tax (guoshuifa [2006] 31) regulations spirit and issued by the state administration of taxation about < > real estate development business enterprise income tax disposal methods of circular (guoshuifa [2009] 31) stipulated in article 3, the construction, development of real estate development enterprises to develop products, whether the quality of the project through the acceptance, or whether the completion (completed) to put on record formalities and procedures of accounting statement, when companies began to develop product delivery formalities (including check-in procedures), or has started to actually put into use,The development product shall be deemed to have been completed when the product is put into use.The real estate development enterprise shall timely settle the tax cost of the development product and calculate the taxable income amount of the enterprise in the current year.


State administration of taxation

May 12, 2010

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