Group 1 - The article discusses new changes in the prepayment tax declaration for corporate income tax, effective from October 1, 2025, as announced by the State Taxation Administration of China [3]. - A new line item, "Sales of Unfinished Products Income," has been added for real estate development companies to report their pre-sale income from unfinished products [3]. - The calculation of prepayment tax will now include the estimated gross profit based on a specified tax rate, deducting land value-added tax and other applicable taxes [3]. Group 2 - 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 [3]. - The taxable income for Company A is calculated as follows: 80 million yuan multiplied by a 15% gross profit rate, minus the land value-added tax, resulting in a taxable income of 10.4 million yuan [3]. - The total prepayment tax calculation for Company A includes the reported income from unfinished products, which is 80 million yuan [3].
企业所得税预缴申报：房地产开发企业预售收入申报要点
蓝色柳林财税室·2025-12-08 01:28