企业所得税预缴申报讲解（四）房地产开发企业预售收入申报

Core Viewpoint - The article discusses the tax treatment of corporate income tax for completed development products and outlines new changes in prepayment tax declaration requirements for real estate development companies starting from October 1, 2025 [2]. Summary by Sections Tax Treatment of Completed Development Products - Companies must promptly settle their taxable costs and calculate the actual gross profit from prior sales, with the difference between actual and estimated gross profit included in the taxable income for the year [2]. Changes in Prepayment Tax Declaration - The State Taxation Administration announced new requirements for prepayment tax declaration, specifically adding a line for "Revenue from Sales of Unfinished Products" for real estate developers, effective from October 1, 2025 [2]. - The new line 19.1 requires reporting the cumulative amount of pre-sale income from unfinished development products, clarifying the reporting requirements for real estate companies [2]. Example of Tax Calculation - An example is provided where a real estate company, A, in Guangzhou, reports pre-sale income of 80 million yuan in the third quarter of 2025, with a land value-added tax of 1.6 million yuan. The taxable income is calculated using a 15% gross profit rate, resulting in a taxable income of 10.4 million yuan after deductions [2].