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为加强房地产开发经营企业的所得税征收管理,规范其纳税行为,根据新企业所得税法及其实施条例等有关规定,结合行业特点,2009年3月6日国家税务总局发布《房地产开发经营业务企业所得税处理办法》(国税
In order to strengthen the administration of income tax collection and management of real estate development and operation enterprises and standardize their tax payment behavior, in accordance with the relevant provisions of the New Enterprise Income Tax Law and its implementing regulations and other relevant characteristics of the industry, the State Administration of Taxation released the “Enterprise Income Tax on Real Estate Development and Operation Business Approach ”(National Tax