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近日国家税务总局为了加强从事房地产开发经营企业的企业所得税征收管理,规范从事房地产开发经营业务企业的纳税行为,制定了《房地产开发经营业务企业所得税处理办法》(国税发[2009]31号)。为了便于关注房地产行业税收的同仁及时深入学习此文,笔者下面试结合房地产行业企业所得税有关政策做简要解读。
Recently, the State Administration of Taxation formulated the Measures for the Administration of Enterprise Income Tax on Real Estate Development and Management Business (Guo Shui Fa [2009] No. 31) in order to strengthen the administration of corporate income tax collection and management in real estate development and operation enterprises and standardize the tax payment practices of enterprises engaged in real estate development and operation. In order to facilitate the real estate industry tax colleagues in a timely and in-depth study of this article, the author will try to combine the real estate industry, a brief explanation of the corporate income tax policy.