欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 点击"阅读原文",下载《A200000 中华人民共和国企业所得税月 (季)度 支持单位：广州市税务局 链接： 企业所得税预缴申报：房地产开发企业预售收入申报要点 来源广东税务 欢迎扫描下方二维码关注： 二、预缴申报新变化 2025年7月7日,国家税务总局发布《国家税 务总局关于优化企业所得税预缴纳税申报有关事 项的公告》(国家税务总局公告2025年 第17号),自2025年10月1日起施行。 增加19.1行"销售未完工产品的收入"项目, 由房地产开发企业填报,进一步明确 企业销售未完工开发产品取得预售 收入申报要求。(详见下表标黄) 预缴税款计算 本年累计金额 加：特定业务计算的应纳税所得额 19 其中：销售未完工产品的收入 19.1 填表说明: 第19行"特定业务计算的应纳税所得 1. 额":填报房地产开发企业销售未完工开发产品 取得的预售收入,按 ...

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].