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取消房地产开发企业开发产品计税成本对象事先备案制度
来 源:www.71-fuwu.com     发布时间:2018-1-26 15:01:41

房地产开发企业应根据税务成本对象确定原则成本对象已完成产品的开发,和确定的原则、依据、原则、共同成本分配的方法,和发展的基本情况和发展项目的专项报告发布的计划,在产品税年度企业所得税的发展完成,与《企业所得税年度纳税申报表》报送主管税务机关。房地产开发企业在向主管税务机关发送确定的成本对象后,不得随意调整或混淆。如果确实需要调整成本对象,应在调整前、调整后的基础、成本变化等方面出具特别报告,并将企业所得税年度所得税申报日调整到主管税务机关。


房地产开发企业应建立和完善成本目标管理体系,合理区分已完工成本对象、成本对象在建造和完工成本对象,收集、整理和保存时间的成本对象的证据材料,以备税务机关检查。


各级税务机关要认真清理以前的规章制度,今后不得以任何理由变相审批。主管税务机关确定房地产开发企业提交的专项成本报告,确定专项报告,做好归档、分析,加强后续管理。数据不完整、不规范的,应及时通知房地产开发企业,补齐补正;对目标成本确定不合理或共同成本分配方法是不合理的,税务机关有权对成本对象进行合理调整;确定异常的,主管税务机关应进行专项检查;对不如实出具专项报告或不出具专项报告的,应按照“法律规定”的税收征收管理的中华人民共和国。


公告发布之日起30日执行。国家税务总局发布的《房地产开发经营企业所得税处理办法》(国家税务(2009)第二十六)第二条同时废止的通知,应同时废止。(31)。本公告实施前,房地产开发企业未提前完成产品开发的成本对象备案,并按本公告执行。


Real estate development enterprises should be based on the tax cost object determined principles cost object has completed the development of products, and to determine the principle, basis, principle, common cost allocation methods, and the development of the basic situation of the project and development plan issued by the special report, completed in the development of product tax year annual enterprise income tax, with the "enterprise income the annual tax return tax" submitted to the competent tax authorities. The real estate development enterprise shall not arbitrarily adjust or confuse each other after sending the determined cost objects to the competent tax authorities. If we really need to adjust the cost object, we should issue a special report on the cause of adjustment, the basis and the cost change before and after adjustment, and adjust the annual income tax declaration date of the enterprise income tax to the competent tax authority.


Real estate development enterprises should establish and improve the cost object management system, reasonably distinguish the completed cost object, the cost object under construction and the unbuilt cost object, collect, arrange and keep the evidence material of the cost object in time, so as to prepare for the tax authorities to check.


The tax authorities at all levels should carefully clean up the previous regulations, and should not take any reason for examination and approval in disguise in the future. The competent tax authorities shall determine the cost objects submitted by the real estate development enterprises to determine the special report to do a good job of archiving, analysis and strengthen the follow-up management in time. The data is incomplete, not standardized, should inform the real estate development enterprises, padded correction; on the cost of the object to determine the unreasonable or common cost allocation method is not reasonable, the tax authorities have the right to make reasonable adjustments to the cost object; to determine the abnormal, the competent tax authorities should conduct a special inspection; do not truthfully issue a special report or not to issue a special report, should be handled according to relevant provisions of the "law" of the People's Republic of China administration of tax collection.http://www.hfjiaan.cn/


30 days after the implementation of the announcement of the date of promulgation. The notice issued by the State Administration of Taxation on Issuing the treatment method of enterprise income tax in real estate development and operation business (National Tax [2009] 31) twenty-sixth, second, should be abolished at the same time. Prior to the implementation of this announcement, the real estate development enterprise has not completed the cost object for the development of the product in advance for record, and is also carried out according to this announcement.





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