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国税发【2006】31号与国税发【2009】31号的区别对比

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国税发【2006】31号与国税发【2009】31号的区别对比国税发【2006】31号与国税发【2009】31号的区别对比 新文件草旧文件 新文件 解读 稿 国家税 务总局 关于房 地产开 发业务房地产开发经营业务企业所得税处理办法 征收企 业所得 税问题 的通知 国税发 〔2006国税发〔2009〕31号 〕31号 第一章总 则共四条, 解决的是 地产企业 所得税的 两个根本 问题,第第一章 一:究竟允第一章 总 则 总则(共 许不允许4条) 对地产企 业进行核 定征收所 得税管理; 第二,完工 标准究竟 如何界定。 upgrade and expansion, wh...

国税发【2006】31号与国税发【2009】31号的区别对比
国税发【2006】31号与国税发【2009】31号的区别对比 新文件草旧文件 新文件 解读 稿 国家税 务总局 关于房 地产开 发业务房地产开发经营业务企业所得税处理办法 征收企 业所得 税问 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 的通知 国税发 〔2006国税发〔2009〕31号 〕31号 第一章总 则共四条, 解决的是 地产企业 所得税的 两个根本 问题,第第一章 一:究竟允第一章 总 则 总则(共 许不允许4条) 对地产企 业进行核 定征收所 得税管理; 第二,完工 标准究竟 如何界定。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 为了加国税发强和规【2006】31范房地号文件依产开发据的上位企业的法是《企业企业所所得税暂得税征行条例》,收管2008年1理,根月1日实施据《中新企业所华人民得税法以共和国后,需要在企业所新《企业所第一条 得税暂得税法》基根据《中行条础上制定华人民例》及新文件,本共和国其实施文件也是企业所细则、“千呼万唤”得税法》《中华始出来,不及其《实人民共过还好季施条和国税度预缴基 第一条 根据《中华人民共和国企业所得税法》及其实施条例、《中华人例》、《中收征收本上是按民共和国税收征收管理法》及其实施细则等有关税收法律、行政法规的规定,华人民管理照会计利制定本办法。 共和国法》等润(国税函税收征有关法【2008】收管理律、法635号文法》等有规规件),因此关税收定,结该文件主法律法合房地要是针对规的规产开发汇算清缴定,制定企业税务事项。 本办法。 (以下本文件是简称开实体和程发企序的统一。业)的既规定地经营特产企业如点,现何缴纳企就房地业所得税,产开发也规定程的有关序性问题。企业所因此既根得税问据《企业所题通知得税法》及如下: 其条例,也upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 依据《征管 法》来制 定。 十1、2008年一、关1月1日以于本通后,无论内知适用资企业、外范围和企企业均执行时适用本文间问题 件。 本通2、2008年知适用1月1日以于各种第二条 前,内资企经济性本办法业执行31质的内适用于号文件,而资房地中国境外资企业产开发内从事则执行国企业, 第二条 本办法适用于中国境内从事房地产开发经营业务的企业(以下简称房地产税发以及从企业)。 开发经[2001]142事房地营业务号文件,两产开发的企业者的理念业务的(以下及交纳方其他内简称企式完全不资企业)。 同。新法以业。各后,地产企省、自业所得税治区、的缴纳原直辖市则基本上和 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 靠近内资单列市企业的31国家税号文件。 务局、3、文件38地方税条规定,外upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 务局应资企业联合制2007年12定具体月31日前实施办的预售收法,并入,待开发报国家产品达到税务总完工标准局备后,也要按案。 照本文件 来结转收 入和计税 成本。但是 具体如何 衔接,说的 并不明确。 例如:某外 资企业, 2007年取 得预售收 入1000万 元,按照 10%的利 润率缴纳 税款330万 元,2008 年该企业 的开发项 目达到完 工标准,如 何进行处 理呢, 4、这里的 关键是,纳 税申报表 附表3第 50行的调 减项目到 底该填多 少,如果填 100万元的 话,那么以 前年度的 期间费用 如何处upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 理,个人 倾向于作 为过渡措 施,都扣除 在今年。或 者作为以 前年度的 亏损处理, 其实效果 是一样的。 第三条 企业 房地 二、产开关于完发经工开发营业产品的务包税务处括土理问题 关于完工地的 (一) 第三条 企业房地产开发经营业务包括土地的开发,建造、销售住宅、商标准,同31开发、符合下业用房以及其他建筑物、附着物、配套设施等开发产品。除土地开发之外,其号文件未建造、列条件他开发产品符合下列条件之一的,应视为已经完工: 发生变化。 销售之一住宅、的,应商业视为开用房发产品以及已经完其他工: 建筑 物、附 着物、 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 配套 设施 等开 发产 品。除 土地 开发 外,其 他开 发产 品符 合下 列条 件之 一的, 应视 为已 经完 工: 在31号文 件执行过 程中,纳税 人反映:以 竣工证明 作为主要 1.竣标志的完工证明 (一)工标准太已报房开发产早,开发企地产管品竣工业由于未理部门证明材进行最后 (一) 开发产品竣工证明材料已报房地产管理部门备案。 备案的料已报结算,有些开发产房地产建安发票品(成管理部尚未取得,本对门备案。 会形成已象); 经实际发 生的成本 由于在完 工年度未 取得发票, 无法扣除 的问题。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 本次文件,未修改完工标准。但是文件32条规定:出包工程未最终办理 2.已结算取得开始投 (二)全额发票入使用开发产的,在证明的开发 (二) 开发产品已开始投入使用。 品已开资料充分产品始投入的前提下,(成本使用。 其发票不对象);足金额可 以预提,但最高不得超过 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 金额的 10%。部分的解决了该问题。 文件35条规定,企业可以在汇算清缴前任意选择一个时点结转收入。 3.已这样对规 取得了定更加明 (三)初始产确企业在开发产权证明年内根本品已取的开发 (三) 开发产品已取得了初始产权证明。 不必结转得了初产品预售收入始产权(成本为实际销证明。 对象)。售收入。预售收入结 转为实际的销售收入实际只是一个汇算清缴的年度问题。青岛国税 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 局2007年 的汇缴政 策中在年 度中间预 售收入结 转为实际 销售收入 的一系列 规定,再次 证明属于 多此一举。 第四条 继续强调(二)开发企业企业开发企不得事先出现业出现核定征收。 《中下列情文件第四华人形之一条,继续强民共的,税调了房地和国务机关产开发企税收可对其业不允许征收以往应核定征收。管理缴的企用词更加法》第业所得明确,一三十税按核是,不允许五条定征收开发企业规定方式进 第四条 企业出现《中华人民共和国税收征收管理法》第三十五条规定的情按照核定的情行征形,税务机关可对其以往应缴的企业所得税按核定征收方式进行征收管理,并征收方式形,税收、管逐步规范,同时按《中华人民共和国税收征收管理法》等税收法律、行政法规进行征收务机理并逐的规定进行处理,但不得事先确定企业的所得税按核定征收方式进行征收、管管理,国税关可步规范,理。 发对其同时按[2008]30以往《中华号文件第应缴人民共三条规定:的企和国税特殊行业、业所 特殊类型收征收得税 的纳税人管理按核法》等和一定规定征税收法模以上的收方律、法纳税人不式进规的规适用本办行征定进行法。上述特收、管处理,定纳税人理并但不得由国家税逐步事先规务总局另规范,upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 定开发行明确。,同时企业的而本文件按《中所得税责明确了华人按核定房地产业民共征收方作为一种和国式进行特殊行业税收征收、事不适用征收管理。按照国税管理 发 法》等 [2008]30税收 号文件进法律、 行核定征法规 收的;二的规 是,可以对定进 以前年度行处 开发企业理,但 的纳税核不得 定征收。 事先 目前,全国规定 对开发企企业 业实施核的所 定征收的得税 地方很多,按照 例如湖南核定 省国地税征收 联合发文方式 件,对所有进行 的地产企征收、 业进行核管理。 定征收,除 了地方税 务机关对 于税收任 务的考量 外,也有文 件表述不 清楚的原 因,实际上 事后核定 征收是《征 管法》35条 针对所有 企业的措 施,新文件upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 完全没有 必要去说 此事,只要 说开发企 业一律不 能核定征 收即可,否 则反而可 能引起一 些理解上 的争议。 1.依 照法 律、行 政法规 的规定 可以不 设账簿 的; 2.依 照法 律、行 政法规 的规定 应当设 置但未 设置账 薄的; 3.擅 自销毁 账簿的 或者拒 不提供 纳税资 料的; 4.虽 设置账 簿,但 账目混 乱或成 本资 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 料、收 入凭 证、费 用凭证 残缺不 齐,难 以查账 的; 5.发 生纳税 义务, 未按照 规定的 期限办 理纳税 申报, 经税务 机关责 令限期 申报, 逾期仍 不申报 的; 6. 纳税人 申报的 计税依 据明显 偏低, 又无正 当理由 的。 第二章 同31 收入的号文件 第二章 收入的税务处理 税务处 的规定 理(共6无任何 条) 变化。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service (四) 第五条 其实,很多开发产开发产时候企业品销售品销售对于代收收入的收入的费用是纳范围为范围为入价内,还销售开销售开是作为代发产品发产品收款项处过程中过程中理,并不能取得的取得的自由选择,全部价全部价取决于公款,包款,包括用事业单括现现金、现位开具发金、现金等价票的方式,金等价物及其更取决于物及其他经济当地政府他经济利益。企关于代收利益。业代有费用的规开发企关部门、定。例如:业代有单位和江苏省政关部企业收府规定实 第五条 开发产品销售收入的范围为销售开发产品过程中取得的全部价款,门、单取的各行“一费包括现金、现金等价物及其他经济利益。企业代有关部门、单位和企业收取的位和企种基金、制”,将代收各种基金、费用和附加等,凡纳入开发产品价内或由企业开具发票的,应按规业收取费用和的费用全定全部确认为销售收入;未纳入开发产品价内并由企业之外的其他收取部门、的各种附加等,部纳入房单位开具发票的,可作为代收代缴款项进行管理。 基金、凡纳入价内,此时费用和开发产企业就无附加品价内法选择作等,凡或由企为代收款纳入开业开具项。 发产品发票的,(1)企业价内或应按规所得税:无由开发定全部论是将代企业开确认为收款项纳具发票销售收入价内,还的,应入;未纳是不纳入按规定入开发价内其实全部确产品价不影响企认为销内并由业所得税,售收企业之影响的是入;凡外的其所得税款未纳入他部门的利息。 开发产收取、单(2)营业品价内位开具税。除了维并由开发票的,修基金(国upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 发企业可作为税发之外的代收代[2004]69其他收缴款项号文件)、取部进行管代收的契门、单理。 税、印花税位开具以外,其余发票的代收费的,可用一律缴作为代纳营业税。 收代缴企业可以款项进运用代理行管业进行规理。 避。(国税 发 [1995]76 号、国税函 [2007]908 号文件) (3)土地 增值税:根 据财税 [1995]48 号文件规 定,关于地 方政府要 求房地产 开发企业 代收的费 用如何计 征土地增 值税的问 题,代收费 用不纳入 价内的话, 不交纳土 地增值税, 纳入价内 既作收入 也做扣除 项目,但是 不得作为 加计20% 的基数。 这里的问upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 题在于如 何区分什 么是代收 费用,根 据48号文 件这里的 代收费用 是县级政 府要求代 收的,如果 不是县级 政府要求 代收,且合 同上未注 明代收费 用的,可以 不作为代 收费用处 理,即:允 许加扣 20%。 第八条 (五)企业销开发产售开发品销售 第六条 企业通过正式签订《房地产销售合同》或《房地产预售合同》所取产品应收入应得的收入,应确认为销售收入的实现,具体按以下规定确认: 按以下按以下规定确规定确认收入 同31号认: 的实现: 文件四种 (一)销售方式,(采采取一的规定完取一次次性全全相同。 性全额额收款收款方 (一)采取一次性全额收款方式销售开发产品的,应于实际收讫价款或取得方式销式销售索取价款凭据(权利)之日,确认收入的实现。 售开发开发产产品的,品的,应于实应于实际收讫际收讫价款或upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 价款或索取价取得索款凭据取价款(权利)凭据之日,确(权认收入利)之的实现。 日,确 认收入 的实 现。 ,(采 (二)取分期采取分收款方期收款式销售方式销开发产售开发品的,产品的,应按销应按销售合同售合同或 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 或协议约定的约定的 (二)采取分期收款方式销售开发产品的,应按销售合同或协议约定的价款价款和价款和和付款日确认收入的实现。付款方提前付款的,在实际付款日确认收入的实现。付款日付款日 确认收确认收入的实入的实现。付现。付款款方提方提前前付款付款的,的,在在实际实际付付款日款日确确认收认收入入的实的实现。 现。 ,( (三)采取银采取银行按揭行按揭方式销方式销 (三)采取银行按揭方式销售开发产品的,应按销售合同或协议约定的价款售开发售开发确定收入额,其首付款应于实际收到日确认收入的实现,余款在银行按揭贷款产品产品的,办理转账之日确认收入的实现。 的,应应按销按销售售合同合同或或协议协议约约定的upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 定的价价款确款确定定收入收入额,其首额,其付款应首付款于实际应于实收到日际收到确认收日确认入的实收入的现,余款实现,在银行余款在按揭贷银行按款办理揭贷款转帐之办理转日确认账之日收入的确认收实现。 入的实 现。 ,( (四)采取委采取委托方式托方式销售开销售开发产品发产品的,应 (四)采取委托方式销售开发产品的,应按以下原则确认收入的实现: 的,应按按以下以下原原则确则确认认收入收入的的实实现: 现: (1) 1.采取采取支支付手付手续续费方费方式式委托委托销销售开售开发发产品产品的,应按 1.采取支付手续费方式委托销售开发产品的,应按销售合同或协议中约的,应销售合定的价款于收到受托方已销开发产品清单之日确认收入的实现。 按销售同或协合同或议中约协议中定的价约定的款于收价款于到受托收到受方已销托方已开发产upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 销开发品清单产品清之日确单之日认收入确认收的实现。 入的实 现。 2.采取(2)采视同买取视同断方式买断方委托销式委托售开发销售开产品的,发产品属于企的,属业与购于开发买方签企业与订销售购买方合同或签订销协议,或售合同企业、受或协托方、购议,或买方三开发企方共同 2.采取视同买断方式委托销售开发产品的,属于企业与购买方签订销售合业、受签订销同或协议,或企业、受托方、购买方三方共同签订销售合同或协议的,如果销托方、售合同售合同或协议中约定的价格高于买断价格,则应按销售合同或协议中约定的价购买方或协议格计算的价款于收到受托方已销开发产品清单之日确认收入的实现;如果属于三方共的,如果前两种情况中销售合同或协议中约定的价格低于买断价格,以及属于受托方与同签订销售合购买方签订销售合同或协议的,则应按买断价格计算的价款于收到受托方已销销售合同或洗开发产品清单之日确认收入的实现。 同或协衣中约议的,定的价如果销格高于售合同买断价或协议格,则应中约定按销售的价格合同或高于买协议中断价约定的格,则价格计应按销算的价售合同款于收或协议到受托中约定方已销的价格开发产计算的品清单upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 价款于之日确收到受认收入托方已的实现;销开发如果属产品清于前两单之日种情况确认收中销售入的实合同或现;如协议中果属于约定的前两种价格低情况中于买断销售合价格,以同或协及属于议中约受托方定的价予购买格低于方签订买断价销售合格,以同或协及属于议的,则受托方应按买与购买断价格方签订计算的销售合价款于同或协收到受议的,托方已则应按销开发买断价产品清格计算单之日的价款确认收于收到入的实受托方现。 已销开 发产品 清单之 日确认 收入的 实现。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 3.采取(3)采基价(保取基价底价)并(保底实行超价)并基价双实行超方分成基价双方式委方分成托销售方式委开发产托销售品的,属开发产于由企品的,业与购属于由买方签开发企订销售业与购合同或买方签协议,或订销售企业、受合同或托方、购 3.采取基价(保底价)并实行超基价双方分成方式委托销售开发产品的,协议,买方三属于由企业与购买方签订销售合同或协议,或企业、受托方、购买方三方共同或开发方共同签订销售合同或协议的,如果销售合同或协议中约定的价格高于基价,则应按企业、签订销销售合同或协议中约定的价格计算的价款于收到受托方已销开发产品清单之受托售合同日确认收入的实现,企业按规定支付受托方的分成额,不得直接从销售收入中方、购或协议减除;如果销售合同或协议约定的价格低于基价的,则应按基价计算的价款于买方三的,如果收到受托方已销开发产品清单之日确认收入的实现。属于由受托方与购买方直方共同销售合接签订销售合同的,则应按基价加上按规定取得的分成额于收到受托方已销开签订销同或协发产品清单之日确认收入的实现。 售合同议中约或协议定的价的,如格高于果销售基价,则合同或应按销协议中售合同约定的或协议价格高中约定于基的价格价,则计算的应按销价款于售合同收到受或协议托方已中约定销开发的价格产品清计算的单之日价款于确认收收到受入的实upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 托方已现,企业销开发按规定产品清支付受单之日托方的确认收分成额,入的实不得直现,开接从销发企业售收入按规定中减除;支付受如果销托方的售合同分成或协议额,不约定的得直接价格低从销售于基价收入中的,则应减除;按基价如果销计算的售合同价款于或协议收到受约定的托方已价格低销开发于基价产品清的,则单之日应按基确认收价计算入的实的价款现。属于于收到由受托受托方方与购已销开买方直发产品接签订清单之销售合日确认同的,则收入的应按基实现。价加上属于由按规定受托方取得的与购买分成额方直接于收到签订销受托方售合同已销开的,则发产品应按基清单之价加上日确认upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 按规定收入的取得的实现。 分成额 于收到 受托方 已销开 发产品 清单之 日确认 收入的 实现。 (4)4.采取采取包包销方销方式式委托委托销销售开售开发发产品产品的,包销的,包期内可销期内根据包 4.采取包销方式委托销售开发产品的,包销期内可根据包销合同的有关约可根据销合同定,参照上述1至3项规定确认收入的实现;包销期满后尚未出售的开发产品,包销合的有关企业应根据包销合同或协议约定的价款和付款方式确认收入的实现。 同的有约定,参关约照上述定,参(1)至照上述(3)项(1)至规定确(3)项认收入规定确的实现,认收入报效期upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 的实满后尚现;包未出售销期满的开发后尚未产品,企出售的业应根开发产据包销品,开合同或发企业协议约应根据定的价包销合款和付同或协款方式议约定确认收的价款入的实和付款现。 方式确 认收入 的实 现。 已 销开发 产品清 单应载 明售出 开发产 品的名 称、地 理位 置、编 号、数 量、单 价、金 额、手 续费等 项内 容,以 月或季 为结算 期,定 期进行 结算, 并在规 定期限 内向税 务机关 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 进行纳税申 报、预缴税 款。对不按规定定期结算、纳税申报和预缴税款的,按《中华人民共和国税收征收管理 法》的有关规定进行处理。 ,(开发企业将开发产品先出租再出售的,凡将开发产品转作固定资产 的,其租赁期间取得的价款应按租金确认收入的实现,出售时再按销售固定upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 资产确 认收入 的实 现;凡 未将开 发产品 转作固 定资产 的,其 租赁期 间取得 的价款 应按租 金确认 收入的 实现, 出售时 再按销 售开发 产品确 认收入 的实 现。 六、第九条 关于开企业发产品将开视同销发产售行为品用的税务于?处理问捐赠、题 ?赞自产自用 开发助、?第七条 企业将开发产品用于捐赠、赞助、职工福利、奖励、对外投资、分配不用视同企业将职工给股东或投资人、抵偿债务、换取其他企事业单位和个人的非货币性资产等行销售,但对开发产福利、计提折旧为,应视同销售,于开发产品所有权或使用权转移,或于实际取得利益权利时品转作?奖规定了限确认收入(或利润)的实现。确认收入(或利润)的方法和顺序为: 固定资励、?制性条款。 产或用对外于捐投资、赠、赞?分助、职配给工福股东利、奖或投励、对资人、外投?抵upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 资、分偿债配给股务、换东或投取其资人、他企抵偿债事业务、换单位取其他和个企事业人的单位和非货个人的币性非货币资产性资产等行等行为,应为,应视同视同销销售,售,于于开开发产发产品所有品所权或使有权用权转或使移,或用权于实际转移,取得利或于益权利实际时确认取得收入利益(或利权利润)的时确实现。认收确认收入(或入(或利润)利润)的实的方法现。确和顺序认收为: 入(或 利润) 的方 法和 顺序 为: upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 文件第9条,取消了自产自用需要视同销售的规定,也同《企业所得税法实施条例》第25条、国税函【2008】828号文件一脉相承。31号文件规定,内资企业自产自用如果 (一) (一) 提取折旧按本企 按本企需要视同业近期业近期销售,外资或本年或本年企业的国度最近度最近 (一)按本企业近期或本年度最近月份同类开发产品市场销售价格确定;税函月份同月份同【2005】 类开发类开发970号文件产品市产品市则规定,外场销售场销售资企业自价格确价格确产自用属定; 定; 于内部处置资产,不用视同销售收入。本文件基本上延续了外资企业的税收政策。国税函【2008】828号文件同时规定:以前年度未视同销售的,可以按照新规定,不再视 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 同销售。 取消自产 自用的规 定后,开发 企业可能 会以房屋 (二) (二) 以自用为由主管 由主管名对存量税务机税务机房计提折关参照关参照旧,以减少当地同当地同税收负担。 (二)由主管税务机关参照当地同类开发产品市场公允价值确定; 类开发类开发针对这种产品市产品市情况,文件场公允场公允24条规定,价值确价值确只有自用 定; 12个月以定; 上以后才 可以对自 用的开发 产品计提 折旧。 (三) 按开发也就是说,按开发产品的如果报建产品的成本利就是自建成本利润率确固定自产,润率确定。开发可以直接 定。开产品的计提折旧,(三)按开发产品的成本利润率确定。开发产品的成本利润率不得低于15%,发产品成本利如果报建具体比例由主管税务机关确定。 的成本润率不是开发产利润率得低于品,则只有不得低15%,具自用12个于体比例月以上才upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 15%,具由主管可以计提体比例税务机折旧。这是由主管关确定。 实质重于税务机形式原则关确的体现。 定。 第七条 企业销 售未完 工开发 产品属 于?经 济适用(二)房、?限非经济价房和适用房?危改降低了计开发项房的,其税毛利率, 第八条 企业销售未完工开发产品的计税毛利率由各省、自治、直辖市国家目预计计税毛属于企业税务局、地方税务局按下列规定进行确定: 计税毛利;不得的实质性利率按低于利好。 以下规3%,其定确他未完定: 工开发 产品的 计税毛 利率按 下列规 定进行 确定: ,. (一)目前,我国开发项开发项的宏观经目位于目位于济遭受到省、自省、自治国际金融治区、区、直辖危机的严直辖市市和计峻考验,带和计划划单列动我国经 (一)开发项目位于省、自治区、直辖市和计划单列市人民政府所在地城市单列市市人民济的三架城区和郊区的,不得低于15,。 人民政政府所马车:投府所在在地城资、消费、地城市市城区出口,均启城区和和郊区动乏力,作郊区的,不得为刺激投的,不低于资作用最得低于15%。 大的产业,upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 20,。国家的宏观政策由 打压地产开发转而为“救市”。一是颁发了财税 【2008】137号文件,降低个人房屋交易税费,刺激消费,第二就是本文件降低了计税毛利率。 文件第7条规定,省会城市毛利率改为 15%、地级市改为 10%、其他地区则改为5%。文 ,( (二)件还明确开发项开发项了限价房、目位于目位于危改房也地及地地及地享受3%的级市城 (二)开发项目位于地及地级市城区及郊区的,不得低于10%。 级市城毛利率。需区及郊区及郊要注意的区的,区的,不是,是否属不得低得低于于经济适于10%。 用房、限价15%。 房和危改房,必须要有政府批文,在手续没有批下来之前就进行预售的,税务部门将按照 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 正常的房 屋销售对 待。 降低毛利 率的结果 ,(是很多利 (三)开发项润率不高开发项目位于的楼盘,在目位于其他地预售阶段 (三)开发项目位于其他地区的,不得低于5,。 其他地区的,根本就交区的,不不得低不到税款得低于于了,有效的5%。 10,。 缓解了开 发企业的 资金压力。 (一) 经济适 用房项 目必须 符合建 设部、 国家发 展改革 委员 会、国 土资源 (四)属于经济适用房、限价房和危改房的,不得低于3%。 部、中 国人民 银行 《关于 印发 〈经济 适用房 管理办 法〉的 通知》 (建住 房 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 〔2004 〕77号) 等有关法规的规定,其预售收入的计税毛利率不得低于 3%。开发企业对经济适用房项目的预售收入进行初始纳税申报时,必须附送有关部门的批准文件以及其他相关证明材 料。凡不符合规定或未附送有关部门的批准文件以及其他相关证明材料的,一律按销售非经济适用房的规定计算缴纳upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 企业所得税。 七、关于代建工程和 提供劳务的税务处理问题 (一)开发企业代建工程和提供劳务不超过12个 月的,可按合同约定的价款结算日或在合同完工upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 之日确认收入的实 现;持续时间超过12 个月 的,可采用完工百分比法按季确认收入的实现。 完工百分比法即是根据合同完工进度同比例确认收入和费用。完工进度可按累计实际发生的合同成 本占合同预计总成本的比 例、已经完成的合同工作量占合同预计总工作量的比 例、测量已完upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 成合同工作量等方法确定。 (二)开发企业在代建工 程、提供劳务过程中节省的材料、下脚 料、报废工程或产品的残料 等,如按合同规定留归开发企业所有的,应于实际取得时按市场公平成交价确认收入的实现。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 一、关 于未完第六条 工开发企业销产品的售未完税务处工开发理问题 产品取 开发得的收企业开入,应先发、建按预计造的住计税毛宅、商利率分实际上到业用房季(或底用利润以及其月)计算率还是计他建筑出预计税毛利率,物、附毛利额,其关键点着物、计入当在于期间配套设期应纳费用及营施等开税所得业税金及发产额。开发附加是否品,在产品完可以在预 第九条 企业销售未完工开发产品取得的收入,应先按预计计税毛利率分其未完工后,企售收入中季(或月)计算出预计毛利额,计入当期应纳税所得额。开发产品完工后,企业工前采业应该扣减。国税应及时结算其计税成本并计算此前销售收入的实际毛利额,同时将其实际毛利取预售及时结发【2006】额与其对应的预计毛利额之间的差额,计入当年度企业本项目与其他项目合并方式销算其计31号文件计算的应纳税所得额。 售的,税成本用“计税毛其预售并计算利率的提收入先此前销法,而国税按预计售收入函【2008】计税毛的实际299号文件利率分毛利额,又改为“利季(或同时将润率”,新文月)计算其实际件再次改出当期毛利额回计税毛毛利与其对利率。 额,扣应的预除相关计毛利的期间额之间费用、的差额,营业税计入完金及附工年度加后再的应纳计入当税所得期应纳额。 税所得 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 额,待 开发产 品结算 计税成 本后再 行调 整。 (三) 文件第12开发产条明确,期品完工间费用、营后,开业税金及在年度发企业附加、土地纳税申应于年增值税可报时,企度纳税以在所得业须出申报前税前扣除,具有关将其完这一点通机构对工情况31号文件该项开报告主并无变化。发产品管税务如果当年实际毛机关。预售收入利额与在年度已经结转 在年度纳税申报时,企业须出具对该项开发产品实际毛利额与预计毛利额预计毛纳税申了销售收之间差异调整情况的报告以及税务机关需要的其他相关资料。 利额之报时,入,则税金间差异开发企及附加已调整情业须出经计入会况的税具有关计利润,进务鉴证机构对行了扣除。报告以该项开如果当年及税务发产品存在预售机关需实际销收入,而新要的其售收入纳税申报他相关毛利额表没有编资料。 与预售制税金及收入毛附加的调利额之减项目,因间差异此建议填upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 调整情列在附表5况的税的第20行。 务鉴定实际上无报告以论用词如及税务何变化,预机关需售收入可要的其以扣减期他相关间费用以资料。及税金及 附加这一 点是确定 无疑的。只 是在填制 报表的技 巧略有差 异而已。 新文件再 次强调企 业年度申 报的时候, 需要出具 中介机构 的毛利额 差额调整 报告。新文 件多次运 用了中介 机构要出 具文件的 规定。 上述 差异调 整情况 鉴定报 告的基 本内容 包括: 开发项 目的地 理位置 及概 况、占 地面 积、开 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 发用 途、初 始开发 时间、 完工时 间、可 售面积 及已售 面积、 预售收 入及其 毛利 额、实 际销售 收入及 其毛利 额、开 发成本 及其实 际销售 成本 等。 三、第十条 关于开企业新发产品建的开预租收发产品入的确在尚未认问题 完工或 开发办理房企业新地产初建的开始登记、发产品取得产 第十条 企业新建的开发产品在尚未完工或办理房地产初始登记、取得产权同31号文在尚未权证前,证前,与承租人签订租赁预约协议的,自开发产品交付承租人使用之日起,出件的规定完工或与承租租方取得的预租价款按租金确认收入的实现。 完全一致。 办理房人签订地产初租赁预始登约协议记、取的,自开得产权发产品证前,交付承与承租租人使人签订用之日租赁预起,出租约协议方取得upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 的,自的预租开发产价款按品交付租金确承租人认收入使用之的实现,日起,承租方出租方支付的取得的预租费预租价用同时款按租按租金金确认支出进收入的行税前实现,扣除。 承租方 支付的 预租费 用同时 按租金 支出进 行税前 扣除。 成本费用 的税务处 理要区分 八第三章 三组概念,、关于成本、费我认为应开发产用扣除当再加上品成 第三章 成本、费用扣除的税务处理 的税务一组。即:本、费处理(共已完工开用的扣14条) 发产品成除问题 本与未完 工开发产 品成本。 开第十一企业所得发企业条 企业税政策是在进行在进行防止企业成本、成本、费为了迟缴费用的用的核税款,而将 第十一条 企业在进行成本、费用的核算与扣除时,必须按规定区分期间费核算与算与扣属于开发用和开发产品计税成本、已销开发产品计税成本与未销开发产品计税成本。 扣除除时,必间接费用时,必须按规的项目,计须按规定区分入期间费定区分?期间用。一般说期间费费用和来,计入期upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 用和开开发产间费用对发产品品成本、所得税有成本、?开发好处,计入开发产产品会开发成本,品会计计成本由于可以成本与与计税加计扣除,计税成成本、?对土地增本、已已销开值税有好销开发发产品处。实际上产品计成本与企业一般税成本未销开并不会计与未销发产品入期间费开发产计税成用,因为计品计税本的界入期间费成本的限。 用影响所界限。得税的好 处只是时 间性差异, 即使计入 开发成本 也一样可 以得到扣 除,而计入 开发成本 对土地增 值税的好 处则是实 实在在的 永久性差 异。 第十二明确了土 条 企业地增值税 发生的可以在企 期间费业所得税 用、已销前扣除。 开发产(1)文件 第十二条 企业发生的期间费用、已销开发产品计税成本、营业税金及附加、品计税第12条明 土地增值税准予当期按规定扣除。 成本、营确土地增 业税金值税可以 及附加、在税前扣 土地增除,但是仍 值税,准然未能解 予当期决土地增 按规定值税的税upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 扣除。 款没有收 入相配比 的问题。 (2)明确 了期间费 用、营业税 金及附加 均可以在 税前扣除。 我认为即 使是预售 收入缴纳 的营业税 金及附加 也允许作 为纳税调 减项目,在 当年度扣 除。 第十三 条 开发 产品计 税成本 第十三条 开发产品计税成本的核算应按第四章的规定进行处理。 的核算 应按第 四章的 规定进 行处理。 第十四(二)条 已销下列项开发产目按以品的计下规定税成本,进行扣按当期除: 已实现 第十四条 已销开发产品的计税成本,按当期已实现销售的可售面积和可 1(已销售的同31号文售面积单位工程成本确认。可售面积单位工程成本和已销开发产品的计税成本销开发可售面件。 按下列公式计算确定: 产品的积和可计税成售面积本。当单位工期准予程成本扣除的确认。可已销开售面积发产品单位工upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 的计税程成本成本,和已销按当期开发产已实现品的计销售的税成本可售面按下列积和可公式计售面积算确定: 单位工 程成本 确认。 可售面 积单位 工程成 本和已 销开发 产品的 计税成 本按下 列公式 计算确 定: 《建设部 关于印发 《商品房 销售面积 计算及公 用建筑面 积分摊规 可售可售面则》(试行)面积单积单位的通位工程工程成知》 1995成本=本=成本年9月8日 成本对 可售面积单位工程成本=成本对象总成本?成本对象总可售面积 对象总建房(1995)象总成成本?成第517号 本?总本对象文件规定可售面总可售了商品房积 面积 销售面积 测算的一 般标准,在 实践中要 看房管局 测绘大队 的测绘面upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 积,销售面 积以测绘 面积为准。 已已销开销开发需要注意发产品产品的的是,计算的计税计税成单位工程成本=已本=已成本时,不实现销实现销能人为扣 售的可售的可除拆一还已销开发产品的计税成本=已实现销售的可售面积×可售面积单位工程成本 售面积×售面积一的销售可售面×可售面积,致使积单位面积单单位工程工程成位工程成本加大。 本 成本 4.维第十五修费条 企业用。开将已计发企业入销售对尚未收入的出售的公用部开发产位、公用品和按设施设照有关备维修法律、基金按法规或规定移合同规 第十五条 企业对尚未出售的已完工开发产品和按照有关法律、法规或合同对应了代交给有定对已规定对已售开发产品(包括共用部位、共用设施设备)进行日常维护、保养、收费用的关部门、售开发修理等实际发生的维修费用,准予在当期据实扣除。 扣除规定。 单位的,产品应于移(包括交时扣共用部除。 位、共代收代用设施缴的维设备)修基金进行日和预提常维的维修护、保基金不养、修得扣除。 理等实 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 际发生的费 用,准予在当期扣 除。 5(共 用部 位、共用设施设备维修基 金。开发企业将已计入销售收入的共用部位、共用设施设备维修基金 第十六条 企业将已计入销售收入的共用部位、共用设施设备维修基金按原文空因原文空 按规定规定移交给有关部门、单位的,应于移交时扣除。 缺 缺,无 移交给有关部门、单位的,应于移交时扣除。代收代缴的维修基金和预提的维修基金不得扣除。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 对于公建 配套设施, 6(开大体上分发企业为三项内在开发第十七容: 区内建条 企业(1) 造的会在开发作为公共所、停区内建配套设施。车场造的?意味着可库、物会所、?以扣除成业管理物业管本。 场所、理场所、(2) 电站、?电站、作为开发 第十七条 企业在开发区内建造的会所、物业管理场所、电站、热力站、热力?热力产品。作为水厂、文体场馆、幼儿园等配套设施,按以下规定进行处理: 站、水站、?水单独的成厂、文厂、?文本对象,要体场体场馆、同销售收馆、幼?幼儿入相配比,儿园等园等配未销售前配套设套设施,不得扣除施,按按以下成本。 以下规规定进(3) 定进行行处理: 自建固定处理:资产。不能 将成本在 成本对象 前扣除。 (一)?有一些企(1)属属于非业问:开发于非营营利性企业无偿利性且且产权划拨给物产权属属于全业公司的于全体体业主物业用房业主的,?或是否缴纳的,或 (一)属于非营利性且产权属于全体业主的,或无偿赠与地方政府、公用事无偿赠企业所得无偿赠业单位的,可将其视为公共配套设施,其建造费用按公共配套设施费的有关规与地方税, 与地方定进行处理。 政府、公根据本条政府、用事业规定,只要公用事单位的,物业用房业单位可将其是属于全的,可视为公体业主的,将其视共配套或无偿赠为公共设施,其与全体业配套设建造费主的,就可upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 施,其用按公以作为公建造费共配套共配套设用按公设施费施处理,全共配套的有关额在税前设施费规定进扣除成本。的有关行处理。 并且按照规定进规定在企行处业所得税理。 前分配扣 除。 (2)属(二)?于营利属于营性的,利性的,或产权或产权归开发归企业企业所所有的,有的,?或未需要注意或未明明确产的是产权确产权权归属未定的配归属的,?或套,一律不的,或无偿赠能在所得无偿赠与地方税前扣除与地方政府、公成本。产权政府、用事业属于全体公用事 (二)属于营利性的,或产权归企业所有的,或未明确产权归属的,或无偿单位以业主或者业单位赠与地方政府、公用事业单位以外其他单位的,应当单独核算其成本。除企业外其他赠送给国以外其自用应按建造固定资产进行处理外,其他一律按建造开发产品进行处理。 单位的,家的人防他单位应当单设施做成的,应独核算的车库,虽当单独其成本。然属于营核算其除企业利性的,仍成本。自用应然作为公除开发按建造共配套设企业自固定资施进行处用应按产进行理。 建造固处理外,定资产其他一进行处律按建理外,造开发其他一产品进律按建行处理。 造开发 产品进 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 行处 理。 第十八一般来说条 企业即使国家在开发给与经济区内建补偿,也不造的邮会超过建电通讯、造成本,例学校、医如:某企业疗设施建造一个单独核派出所,耗 算成本,资300万7(开发其中,由元,建成后企业在企业与无偿移交开发区国家有给国家,国内建造关业务家给予补的邮电管理部偿100万通讯、门、单位元,该派出学校、 第十八条 企业在开发区内建造的邮电通讯、学校、医疗设施应单独核算成合资建所为三个医疗设本, 设,完工成本对象施应单后有偿服务,按说独核算移交的,应当对成本,国家有(300-100按以下关业务=200万规定进管理部元)在三个行处门、单位成本对象理: 给予的间作为公经济补共配套设偿可直施进行分接抵扣摊,税法规该项目定200万元的建造直接在移成本,抵交当期在扣的差所得税前额应计扣除,实际 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 入当期上是对企 应纳税业的一种 所得额。 优惠处理, 企业已经 为国家作 出了贡献, 就直接在 所得税前 扣除算了。 (1)由 开发企 业投资 建设完 工后, 出售 的,按 建造开 发产品 进行处 理;出 租的, 按建造 固定资 产进行 处理; 无偿赠 与国家 有关业 务管理 部门、 单位 的,按 建造公 共配套 设施进 行处 理。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service (2)由 开发企 业与国 家有关 业务管 理部 门、单 位合资 建设, 完工后 有偿移 交的, 国家有 关业务 其中,由企业与国家有关业务管理部门、单位合资建设,完工后有偿移交管理部的,国家有关业务管理部门、单位给予的经济补偿可直接抵扣该项目的建造成 门、单本,抵扣后的差额应调整当期应纳税所得额。 位给予 的经济 补偿可 直接抵 扣该项 目的建 造成 本,抵 扣的差 额应计 入当期 应纳税 所得 额。 9(保第十九 (1)业主证金。条 企业断供在会开发企采取银计上是一业采取行按揭种或有事银行按方式销项,而税收 第十九条 企业采取银行按揭方式销售开发产品的,凡约定企业为购买方的揭方式售开发遵循确定按揭贷款提供担保的,其销售开发产品时向银行提供的保证金(担保金)不得销售开产品的,性原则,因从销售收入中减除,也不得作为费用在当期税前扣除,但实际发生损失时可据发产品凡预定此按揭保实扣除。 的,凡企业为证金不能约定开购买方在所得税发企业的按揭前作为预为购买贷款提计负债在方的按供担保税前扣除。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 揭贷款的,其销 (2)根据提供担售开发相关性原保的,产品时则的要求,其销售向银行企业向其开发产提供的它企业提品时向保证金供同其经银行提(担保营无关的供的保金)不得担保损失证金从销售不允许在(担保收入中所得税前金)不减除,也扣除,但是得从销不得作开发企业售收入为费用为购买方中减在当期提供的按除,也税前扣揭担保,属不得作除,但实于同企业为费用际发生有关的担在当期损失时保,允许在税前扣可据实所得税前除,但扣除。 扣除。 实际发 生损失 时可据 实扣 除。 第二十规定了向 条 企业境外支付 委托境佣金10% 外机构的比例限 销售开制。 发产品延续了原 的,其支来外资企 付境外业国税发 机构的【2001】 第二十条 企业委托境外机构销售开发产品的,其支付境外机构的销售费销售费242号文 用(含佣金或手续费)不超过委托销售收入10%的部分,准予据实扣除。 用(含佣件,对于开 金或手发企业向 续费)不境外支付 超过委的销售佣 托销售金不得超 收入过10%的 10%的比例限制。 部分,准 外国机 予据实构帮助国upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 扣除。 内企业销 售国内房 产的业务, 属于向国 内企业提 供劳务,劳 务发生地 在国外,因 此属于境 外所得,营 业税暂行 条例规定, 只有在境 内取得的 劳务所得 才属于征 收营业税 的范围,因 此不用代 扣代缴营 业税。 第二十11(利一条 企息。按业的利以下规 第二十一条 企业的利息支出按以下规定进行处理: 息支出定进行按以下处理:规定进 行处理: (一)企(1)开业为建发企业造开发规定了银为建造产品借行转贷不开发产入资金属于“资本 弱化”的行品借入而发生 为。 资金而的符合 (一)企业为建造开发产品借入资金而发生的符合税收规定的借款费用,发生的税收规可按企业会计准则的规定进行归集和分配,其中属于财务费用性质的借款费符合税定的借用,可直接在税前扣除。 收规定款费用,的借款可按企费用,业会计属于成准则的本对象规定进完工前行归集发生和分配,upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 的,应其中属配比计于财务入成本费用性对象;质的借属于成款费,可本对象直接在完工后税前扣发生除。 的,可 作为财 务费用 直接扣 除。 (2)开 (二)发企业企业集向金融团或其机构统成员企一借款业同意后转借向金融集团内机构借部其他款后转企业、借集团单位使内部其用的,他成员借入方 (二)企业集团或其成员企业统一向金融机构借款分摊集团内部其他成员企业使凡能出企业使用的,借入方凡能出具从金融机构取得借款的证明文件,可以在使用借用的,借具开发款的企业间合理的分摊利息费用,使用借款的企业分摊的合理利息准予在税前入方凡企业从扣除。 能出具金融机借出方构取得从金融借款的机构取证明文得借款件,其的证明支付的文件,其利息准支付的予按税合理利收有关息准予规定在在税前税前扣扣除。 除。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service (3)开发企业将自有资金借给全资企业 (包括分支机构)和其他关联企业的,关联方借入资金金额超过其注册资本50, 的,超 过部分的利息支出,不得在税前扣除;未超过部分的利息支 出,准予按金融机构同类同期贷款基准利率计算的数额内税前扣除。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 12(土 地闲置 费。开 发企业 以出让 方式取 得土地 使用权 进行房 地产开 发的, 必须按 照土地 使用权 出让合第二十同约定二条 企的土地业因国用途、家无偿动工开收回土发期限地使用开发土 第二十二条 企业因国家无偿收回土地使用权而形成的损失,可作为财产权而形 地。因损失按有关规定在税前扣除。 成的损超过出失,可作让合同为财产约定的损失按动工开税收规发日期定在税而缴纳前扣除。 的土地 闲置 费,计 入成本 对象的 施工 文明施工目标施工进度表下载283施工进度表下载施工现场晴雨表下载施工日志模板免费下载 成 本;因 国家无 偿收回 土地使 用权而 形成的 损失, 可作为 财产损 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 失按税收规定在税前扣除。 13(成本对象报废和毁损损失。成本对象第二十在建造三条 企过程中业开发如单项产品(以或单位成本对工程发象为计生报废量单位)和毁 第二十三条 企业开发产品(以成本对象为计量单位)整体报废或毁损,其整体报损,减 净损失按有关规定审核确认后准予在税前扣除。 废或毁去残料损,其净价值和损失经过失人税务机或保险关审核公司赔后准予偿后的在税前净损扣除。 失,计入继续施工的工程成本;如成本对象整体upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 报废或 毁损, 其净损 失可作 为财产 损失按 税收规 定扣 除。 第二十 四条 对于企业企业是个两难开发的选择,根产品据国税发转为【2003】89自用号文件,如 14(的,其果企业自折旧。实际用的话要开发企使用开始缴纳业将开时间房产税,只发产品累计有缴纳房转作固超过产税1年以定资产12个后才能在的,可月后企业所得按税收 第二十四条 企业开发产品转为自用的,其实际使用时间累计未超过12个按规税前扣除规定扣月又销售的,不得在税前扣除折旧费用。 定提折旧。 除折旧取的本条的含费用;折旧,义是限制未转作可以开发企业固定资在税人为的限产的,前扣制固定资不得扣除,未产和开发除折旧超过产品的界费用。 12个限,将存量月的,房全部提不得取折旧,以在税达到滞后前扣纳税的目除折的。 旧费 用。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 第四章 计税成 第四章 计税成本的核算 本的核 算(共 11条) 第二十 五条 计税成本 是指企 业在开 发、建造开发产 品(包括计税成本 第二十五条 计税成本是指企业在开发、建造开发产品(包括固定资产,固定资概念中包下同)过程中所发生的按照税收规定进行核算与计量的应归入某项成本对象的产,下 括了建造各项费用。 同)过程固定资产。 中所发 生的按 照税收 规定进 行核算 与计量 的各项 费用。 第二十 六条 成本对象 是为归 集和分给出了成配开发本对象的产品开定义:是费发、建造用承担者。 第二十六条 成本对象是指为归集和分配开发产品开发、建造过程中的各项过程中并规定用6 耗费而确定的费用承担项目。计税成本对象的确定原则如下: 的各项种方法来耗费而划分不同确定的的成本对费用承象。 担者。计税成本 对象的 确定原 则如下: upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service (一) 可否销售原则。开发产 品能够 对外经 营销售 的,应作为独立 的计税 成本对 象进行 成本核 算;不能 (一)可否销售原则。开发产品能够对外经营销售的,应作为独立的计税对外经成本对象进行成本核算;不能对外经营销售的,可先作为过渡性成本对象进行 营销售归集,然后再将其相关成本摊入能够对外经营销售的成本对象。 的,可先作为过 渡性成 本对象 进行归 集,然后再将其 相关成 本摊入 能够对 外经营 销售的 成本对 象。 (二) 分类归集原则。对同一 开发地 点、竣工 (二)分类归集原则。对同一开发地点、竣工时间相近、产品结构类型没时间相 有明显差异的群体开发的项目,可作为一个成本对象进行核算。 近、产品结构类 型没有 明显差 异的群 体开发 的项目, upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 可作为 一个成 本对象 进行核 算。 (三) 功能区分原则。开发项 目某组 成部分 相对独 (三)功能区分原则。开发项目某组成部分相对独立,且具有不同使用功立,且具 能时,可以作为独立的成本对象进行核算。 有不同 使用功 能时,可作为独 立的成 本对象 进行核 算。 (四) 定价差异原则。开发产 品因其 产品类 型或功 能不同 (四)定价差异原则。开发产品因其产品类型或功能不同等而导致其预期等而导 售价存在较大差异的,应分别作为成本对象进行核算。 致其预 期售价 存在较 大差异 的,应分别作为 成本对 象进行 核算。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service (五) 成本差 异原则。 开发产 品因建 筑上存 在明显 差异可 能导致 (五)成本差异原则。开发产品因建筑上存在明显差异可能导致其建造成 本出现较大差异的,要分别作为成本对象进行核算。 其建造 成本出 现较大 差异的, 要分别 作为成 本对象 进行核 算。 (六) 权益区 分原则。 开发项 目属于 受托代 建的或 多方合 (六)权益区分原则。开发项目属于受托代建的或多方合作开发的,应结作开发 合上述原则分别划分成本对象进行核算。 的,有能 够结合 上述原 则分别 划分成 本对象 进行核 算。 (七) 本条要求 成本对企业在开象由企工之前合 成本对象由企业在开工之前合理确定,并报主管税务机关备案。成本对象业在开理确定成 一经确定,不能随意更改或相互混淆,如确需改变成本对象的,应征得主管税工之前本对象,并 务机关同意。 合理确报税务机定,并报关备案。也税务机就是说在关备案。开工之前 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 成本对就要确定 象一经成本对象, 确定,不以防止企 能随意业任意组 更改或合成本对 相互混象。 淆,如确 需改变 成本对 象的,应 征得主 管税务 机关同 意。 2 (开发 企业发 生的应 计入开 发产品 成本中 的费 用,包 括前期 工程 费、基第二十础设施七条 开建设规定了计发产品费、公税成本对 第二十七条 开发产品计税成本支出的内容如下: 计税成共配套象的开支本支出设施内容。 的内容费、土如下: 地征用 及拆迁 费、建 筑安装 工程 费、开 发间接 费用 等,应 根据实 际发生 额按以 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 下规定 进行分 摊: (一) 土地 征用 费及 拆迁 补偿 费。指 为取文件27条得土将计税成地开本对象的6发使项开支内用权容做了规(或定,实际上开发6项成本对权)而 (一)土地征用费及拆迁补偿费。指为取得土地开发使用权(或开发权)象的开支发生而发生的各项费用,主要包括土地买价或出让金、大市政配套费、契税、耕地内容是一的各个会计的占用税、土地使用费、土地闲置费、土地变更用途和超面积补交的地价及相关 项费税费、拆迁补偿支出、安置及动迁支出、回迁房建造支出、农作物补偿费、危内容。这里用,主房补偿费等。 在税法中要包明确,对于括土一些具体地卖项目是否价或可以在税出让前扣除起金、大到了确定市政的作用。 配套 费、契 税、耕 地占 用税、 土地 使用 费、土upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 地闲 置费、 土地 变更 用途 和超 面积 补交 的地 价及 相关 税费、 拆迁 补偿 支出、 安置 及动 迁支 出、回 迁房 建造 支出、 农作 物补 偿费、 危房 补偿 费等。 (二) 需要注意 前期工的是园林程费。指绿化等园项目开林环境工发前期程费不属发生的于配套设水文地施,因此税 (二)前期工程费。指项目开发前期发生的水文地质勘察、测绘、规划、质勘察、法没有规 设计、可行性研究、筹建、场地通平等前期费用。 测绘、规定必须按划、设照建筑面计、可行积对园林性研究、进行分摊,筹建、场除了占地地通平面积、配套等前期设施、贷款费用。 利息三项 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 共同费用 外,企业可 以自行按 照占地面 积法、建筑 面积法、工 程概算法 等办法进 行分摊扣 除。 (三) 建筑安 装工程 费。指开 发项目 开发过 程中发规定了营生的各销营销设项建筑 (三)建筑安装工程费。指开发项目开发过程中发生的各项建筑安装费用。施的建造安装费 主要包括开发项目建筑工程费和开发项目安装工程费等。 费要计入用。主要开发间接包括开费用。 发项目 建筑工 程费和 开发项 目安装 工程费 等。 (四) 单独设立 的售楼部, 基础 通常会计设施 上会这样建设 处理。借:费。指 固定资开发 (四)基础设施建设费。指开发项目在开发过程中所发生的各项基础设施支产 贷:银行项目 出,主要包括开发项目内道路、供水、供电、供气、排污、排洪、通讯、照明存款 计提 在开 折旧的时等社区管网工程费和环境卫生、园林绿化等园林环境工程费。 发过 候,借:营程中 业费用 所发 贷:累计折生的 旧 拆除的各项 时候,借:基础 营业外支设施 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 出 贷:固定支出, 资产清理 只要 包括 开发 项目 内道 路、供 水、供 电、供 气、排 污、排 洪、通 讯、照 明等 社区 管网 工程 费和 环境 卫生、 园林 绿化 等园 林环 境工 程费。 (五) 如果将营 公共配销设施建套设施造费计入费。指开开发间接发项目费用的话。内发生就会形成,的、独立借:开发成的、非营本—开发间 (五)公共配套设施费:指开发项目内发生的、独立的、非营利性的,且利性的,接费用—营产权属于全体业主的,或无偿赠与地方政府、政府公用事业单位的公共配套设 且产权销设施建施支出。 属于全造费 贷:体业主银行存款,的,或无既然没有偿赠与计入固定地方政资产,也就府、政府不需要计公用事提折旧了,业单位当拆除营 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 的公共销设施的配套设时候,如果施支出。 有拆除的 收入,借: 材料 贷:营 业外收入。 也就是说 所得税不 允许将营 销设施的 建造费通 过计提折 旧的形式 转入销售 费用,而是 要计入开 发成本。 (六) 开发 间接 费。指 企业 为直 接组 织和 管理 开发 如果土地项目 增值税也所发 (六)开发间接费。指企业为直接组织和管理开发项目所发生的,且不能允许这样生的,将其归属于特定成本对象的成本费用性支出。主要包括管理人员工资、职工福做的话,实 且不利费、折旧费、修理费、办公费、水电费、劳动保护费、工程管理费、周转房际上是对能将摊销以及项目营销设施建造费等。 企业有利其归 的。 属于 特定 成本 对象 的成 本费 用性 支出。 主要 包括 管理 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 人员 工资、 职工 福利 费、折 旧费、 修理 费、办 公费、 水电 费、劳 动保 护费、 工程 管理 费、周 转房 摊销 以及 项目 营销 设施 建造 费等。 企业所得 (1)税政策,往属于成往是限制本对象将一些费完工前用计入期发生间费用,而的,应是规定尽按计税量计入开成本结发成本,而 算的规土地增值定和其税政策则他有关尽量规定规定直计入期间接计入费用,以免成本对侵蚀土地象。 增值税的 税基。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service (2) 属于成 本对象 完工后 发生 的,应 按计税 成本结 算的规 定和其 他有关 规定, 首先在 已完工 成本对 象和未 完工成 本对象 之间进 行分 摊,然 后再将 应由已 完工成 本对象 负担的 部分, 在已销 开发产 品和未 销开发 产品之 间进行 分摊。 (一)第二十开发企八条 企我将地产业在结业计税企业计税算开发 第二十八条 企业计税成本核算的一般程序如下: 成本核成本核算产品的算的一分为7大步计税成般程序骤: 本时,如下: 按以下 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 规定进 行处 理: (一) 对? 当期 实际 1(开发生发产品的各建造过项支程中发出,按生的各其性项支质、经出,当济用期实际途及发生(一)在开发生的,应工前合理的地按权责的划分成点、时发生制本对象(6间进的原则种划分的行整计入成原则)。划分理、归本对 (一)对当期实际发生的各项支出,按其性质、经济用途及发生的地点、成本对象类,并象;当时间区进行整理、归类,并将其区分为应计入成本对象的成本和应在当期税前是计算计将其期尚未扣除的期间费用。同时还应按规定对在有关预提费用和待摊费用进行计量与确税成本的区分发生但认。 首要步骤,为应应由当计算成本计入期负担首先要知成本的,除道费用承对象税收规担者的界的成定可以定,知道为本和计入当谁计算的。 应在期成本当期对象的税前外,一扣除律不得的期计入当间费期成本用。同对象。时还 应按 规定 对在 有关 ?预upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 提费 用和 ?待 摊费 用进 行计 量与 确认。 (二) (二)归集 开发成本 对应 (6类成本计入 科目、3类成本 成本项对象 目)。按照中的 会计科目各项 2(开划分为?实际发产品土地及拆支出、必须按迁补偿费;预提一般经?前期工费用、营常规程费;?基待摊和会计础设施费;费用惯例合?建安工等合理地划程费;?公理的分成本共配套设划分对象, (二)对应计入成本对象中的各项实际支出、预提费用、待摊费用等合理施费;?开为直同时还的划分为直接成本、间接成本和共同成本, 并按规定将其合理的归集、分配至发间接费接成应将各已完工成本对象、在建成本对象和未建成本对象。 用。按照成本、间项支出本类型划接成合理地分为?实本和划分为际发生的共同直接成开发成本;成本,本、间?4类预提并按接成本费用,包括规定和共同合同金额将其成本。不超10%合理 的金额,中的归 介机构鉴集、分 证后,按照配至 预计造价已完 预提的配工成 套设施费本对 用,应向政象、在 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 府上交但建成 尚未上交本对 的报批报象和 建费用、物未建 业完善费成本 用、按照土对象。 地整体预 算成本分 配的土地 开发成本; ?待摊费 用。例如前 期已经完 工的配套 设施,后期 应当负担 的部分。 3((三) (三)分配开发产共同成本 对前品完工(四种分期已前发生配方法)。完工的直接?土地及成本成本、成本必须对象 按照占地间接成应负 面积法来本和共担的同成分摊,而一成本本,应次性取得费用按配比土地,分期按已原则将开发的土销开其分配 (三)对期前已完工成本对象应负担的成本费用按已销开发产品、未销开地开发成发产至各成发产品和固定资产进行分配,其中应由已销开发产品负担的部分,在当期纳税本,在征得品负本对申报时进行扣除,未销开发产品应负担的成本费用待其实际销售时再予扣除。 税务机关担的象。其同意后,可部分,中,直以按照土在当 地整体预接成本期纳 算成本进和能够税申分清成行分配,待报时本负担全部完工进行对象的后再行调扣除,间接成整;?配套未销本,直设施可以开发 按照建筑接计入产品 面积法进成本对应负象中;行分摊;?担的upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 共同成贷款利息成本本以及可以按照费用因多个直接成本待其项目同法或工程实际时开发该算法进销售或先后行分摊;?时再滚动开其余的共予扣发而不同成本分除。 能分清摊方法由负担对企业自行象的间确定。 接成 本,应 按各个 成本对 象(项 目)占 地面 积、建 筑面积 或工程 概算等 方法计 算分 配。 (四) (四)确定 对本期完工标准 已完工(三种完 成本对工标准)。 象分类必须要区 为开发分已完工 产品和开发产品 固定资的计税成 (四)对本期已完工成本对象分类为开发产品和固定资产并对其计税成本产并对本与未完进行结算。其中属于开发产品的,应按可售面积计算其单位工程成本,据此再其计税工开发产 计算已销开发产品计税成本和未销开发产品计税成本。对本期已销开发产品的成本进品的计税计税成本,准予在当期扣除,未销开发产品计税成本待其实际销售时再予扣除。 结算。其成本,只有 中属于完工年度 开发产才需要将 品的,应开发成本 按可售结转为销 面积计售成本。新 算其单文件继续 位工程沿用了31upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 成本,据号文件的3此再计个完工标算已销准即:竣工开发产证明已报品计税房地产管成本和理部门备未销开案、已开始发产品投入使用、成本。对已取得了本期已初始产权销开发证明。 产品的 计税成 本,准予 在当期 扣除,未 销开发 产品计 税成本 待其实 际销售 时再予 扣除。 对本期 未完工 和尚未 建造的 成本对 象应当 负担的 (五)对本期未完工和尚未建造的成本对象应当负担的成本费用,应按分成本费(五)单位 别建立明细台帐,待开发产品完工后再予结算。 用,应当工程成本。 分别建 立明细 台帐,待 开发产 品完工 后再予 扣除。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 4(计入开发 产品成 本的费 用必须 是真实 发生 的,除 税收另(六)计算有规定 销售成本。 外,各 项预提 (或应 付)费 用不得 计入开 发产品 成本。 5(计入开发 产品成 本的费 用必须 符合国 家税收 规定。(七)后续 与税收成本的二 规定不次调整。 一致 的,应 以税收 规定为 准进行 调整。 6(开发产品 完工后 应在规 定的时 限内及 时结算 其计税 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 成本, 不得提 前或滞 后。如 结算了 会计成 本,则 应按税 收规定 将其调 整为计 税成 本。 第二十 九条 企 业开发、 建造的 开发产 品应按 制造成 本进行 计量与 核算。其 中,应计 入开发 产品成 第二十九条 企业开发、建造的开发产品应按制造成本法进行计量与核本中的 第29 算。其中,应计入开发产品成本中的费用属于直接成本和能够分清成本对象的费用属条详细介 间接成本,直接计入成本对象,共同成本和不能分清负担对象的间接成本,应于直接绍了共同 按受益的原则和配比的原则分配至各成本对象,具体分配方法可按以下规定选成本和成本的分 择其一: 能够分配方法。 清成本 负担对 象的间 接成本, 直接计 入成本 对象,共 同成本 和不能 分清负 担对象 的间接 成本,应upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 按受益 的原则 和配比 原则分 配至各 成本对 象,具体分配方 法如下 (略) (一)占地面 积法。指按已动 工开发 成本对 (一)占地面积法。指按已动工开发成本对象占地面积占开发用地总面积的象占地 比例进行分配。 面积占 开发用 地总面 积的比 例进行 分配。 1.一次性 开发的,按某一 成本对 象占地 1.一次性开发的,按某一成本对象占地面积占全部成本对象占地总面积的面积占 比例进行分配。 全部成 本对象 占地总 面积的 比例进 行分配。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 2. 分期开发的,首 先按本期全部成本对象占地面积占开发用地总面积的比 2.分期开发的,首先按本期全部成本对象占地面积占开发用地总面积的比例进行 例进行分配,然后再按某一成本对象占地面积占期内全部成本对象占地总面积分配,然 的比例进行分配。 后再按某一成本对象占地面积占期内全部成本对象占地总面积的比例进行分配。 期内全部成本对象应负担的占地面积为期内 期内全部成本对象应负担的占地面积为期内开发用地占地面积减除应由开发用 各期成本对象共同负担的占地面积。 地占地面积减除应由各期成本对象共同负担的占地面积。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service (二)建筑面积法。指按已动工开发成本对 (二)建筑面积法。指按已动工开发成本对象建筑面积占开发用地总建筑象建筑 面积的比例进行分配。 面积占开发用地总建筑面积的比例进行分配。 1.一次性开发的,按某一成本对象建筑面 1.一次性开发的,按某一成本对象建筑面积占全部成本对象建筑面积的比积占全 例进行分配。 部成本对象建筑面积的比例进行分配。 2.分期开发的,首先按期内成本对象建筑面积占 2.分期开发的,首先按期内成本对象建筑面积占开发用地计划建筑面积的开发用 比例进行分配,然后再按某一成本对象建筑面积占期内成本对象总建筑面积的地计划 比例进行分配。 建筑面积的比例进行分配,然后再按某一成本对象建筑面 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 积占期 内成本 对象总 建筑面 积的比 例进行 分配。 (三)直接成本 法。指按期内某 一成本 对象的 直接开 (三)直接成本法。指按期内某一成本对象的直接开发成本占期内全部成本对发成本 象直接开发成本的比例进行分配。 占期内 全部成 本对象 直接开 发成本 的比例 进行分 配。 (四)预算造价 法。指按期内某 一成本 对象预 (四)预算造价法。指按期内某一成本对象预算造价占期内全部成本对象预算算造价 造价的比例进行分配。 占期内 全部成 本对象 预算造 价的比 例进行 分配。 第三十 条 企业规定了共下列成 第三十条 企业下列成本应按以下方法进行分配: 同成本的 本应按分配方法。 以下方 法进行 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 分配: (一) 土地成 本,一般31号文件按占地只是说对面积法于共同成进行分本可以按 (一)土地成本,一般按占地面积法进行分配。如果确需结合其他方法进配。如果照占地面 行分配的,应商税务机关同意。 确需结积法、建筑合其他面积法、工方法进程该算法行分配三种方法的,应商进行分配。 税务机 关同意。 土地开 发同时 连接房 地产开 发的,属 于一次文件30条性取得规定了土土地分地的分配期开发要用占地房地产面积法进的情况,行分配,公其土地 土地开发同时连结房地产开发的,属于一次性取得土地分期开发房地产的共配套设开发成情况,其土地开发成本经商税务机关同意后可先按土地整体预算成本进行分配,施必须用 本经商待土地整体开发完毕再行调整。 建筑面积税务机法分配,而关同意贷款利息后可先要用工程按土地概算法和整体预直接成本算成本法来分配。 进行分 配,待土 地整体 开发完 毕再行 调整。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 尤其需要 注意的是, 文件30条 特别规定: 对于土地 开发同时 连接房地 产开发的, 属于一次 性取得土 地分期开 发房地产 的情况,其(二) 土地开发 单独作成本经商为过渡税务机关性成本同意后可对象核先按土地算的配 (二)单独作为过渡性成本对象核算的公共配套设施开发成本,应按建筑整体预算 面积法进行分配。 套设施成本进行开发成分配,待土本,应按地整体开建筑面发完毕再积法进行调整。也行分配。 就意味着 土地开发 成本可以 按照工程 概算来进 行分配,而 不必按照 实际发生 的成本,可 以部分预 提土地的 开发成本 了。 (三) 借款费 用属于 (三)借款费用属于不同成本对象共同负担的,按直接成本法或按预算造不同成 价法进行分配。 本对象 共同负 担的,按 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 直线成 本法或 按预算 造价法 进行分 配。 (四) 其他项 目的分 (四)其他成本项目的分配法由企业自行确定。 配法由 企业自 行确定。 8( 开发企 业建造 的售房 部(接 待处) 和样板 房,凡 能够单 独作为 成本对 象进行 核算 的,可 按自建 固定资 产进行 处理, 其他一 律按建 造开发 产品进 行处 理。售 房部 (接待 处)、 样板房 的装修 费用, 无论数 额大 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 小,均应计入其建造成本。 10(广告 费、业务宣传费、业务招待 费。按以下规定进行处理: (1)开发企业取得的预售收入不得作为广告费、业务宣传费、业务招 待费等三项费用的计算基 数,至预售收入转为实际销售收入时,再将其作upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 为计算基数。 (2)新办开发企业在取得第一笔开发产品实际销售收入之前发生的,与建 造、销售开发产品相关的广告费、 业务宣传费和业务招待费,可以向后结 转,按税收规定的标准扣 除,但结转期限最长不得超过3个纳税年度。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 其实第一 种方式是 指没有建 立合资公 司,而是仅 仅就该项 目进行项 目合作的 第三十情形。例如 一条 企A公司有一 五、业以非块土地关于以货币交10000平土地使易方式米,投资到用权投 第三十一条 企业以非货币交易方式取得土地使用权的,应按下列规定确定取得土有资质的B资开发其成本: 地使用企业,进行项目的权的,应合作建房,税务处按下列项目的容理问题 规定确积率为1: 定其成4,即,房屋 本: 的建筑面 积为40000 平米,约定 应分给A公 司30000平 方米的房 屋。所得税 如何计算 呢, (一) 假设房屋企业、的公允价单位以(一)企值为每平换取开业、单位方米1万发产品以换取元,则A公为目开发产司应按应的,将品为目分得房屋土地使 (一)企业、单位以换取开发产品为目的,将土地使用权投资企业的,按的,将土的公允价用权投下列规定进行处理: 地使用值3亿元确资房地权投资认开发成产开发企业的,本。虽然在项目按下列接受投资的,按规定进的时候,暂以下规行处理: 时不确认定进行开发成本,处理:其实在房upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 屋没有完 工的时候, 是否确认 开发成本 也没有意 义。(这里 是按照分 给提供土 地一方开 发产品的 公允价值 确认开发 企业的开 发成本) 1(1.换取需要注意企业、的开发的是,此时单位应产品如A公司还需在首次为该项要按照规取得开土地开定缴纳营发产品发、建造业税。假设时,将的,接受每平米房其分解投资的屋中含有为转让企业在土地的成土地使接受土本为75%,用权和地使用则B公司应购入开权时暂当按照发产品不确认0.75亿元 1(换取的开发产品如为该项土地开发、建造的,接受投资的企业在接受两项经其成本,确定销售土地使用权时暂不确认其成本,待首次分出开发产品时,再按应分出开发产品济业务待首次房屋收入(包括首次分出的和以后应分出的)的市场公允价值和土地使用权转移过程中进行所分出开缴纳营业应支付的相关税费计算确认该项土地使用权的成本。如涉及补价,土地使用权得税处发产品税,而A公的取得成本还应加上应支付的补价款或减除应收到的补价款。 理,并时,在按司也应当按应从应分出按照0.75该项目开发产亿元确定取得的品(包括销售部分开发产首次分土地的价品(包出的和值来缴纳括首次以后应营业税。取得的分出的)(这里是和以后的资产按照分给应取得公允价提供土地的)的值和土一方开发市场公地使用产品不含允价值权转移地价的核upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 计算确过程中定价值确 认土地应支付认营业税 使用权的相关计税依据, 转让所税费计理由是:国 得或损算确认税函 失。 该项土【1995】地使用156号文件权的成第17条规本。如涉定,甲方以及补价,转让部分土地使土地使用用权的权为代价,取得成换取部分本还应房屋的所加上应有权,发生支付的了转让土补价或地使用权减除应的行为;乙受到的方则以转补价款。 让部分房 屋的所有 权为代价, 换取部分 土地的使 用权,发生 了销售不 动的行为。 即,甲方转 让的是部 分土地,转 让的是开 发商自用 房屋所占 用一部分 的土地,而 开发商销 售部分房 屋,即销售 的是分给 甲方的那 部分,由于 这部分的 土地,在税 收上甲方 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 并没有销 售给乙方, 因此核定 营业税计 税依据的 时候,个人 认为不应 当包括地 价来核定 营业税计 税依据。) 2.换取 得开发 产品如 为其他 土地开 发、建造 的,接受 投资的 企业在 2(换取的开发产品如为其他土地开发、建造的,接受投资的企业在投资投资交交易发生时,按应付出开发产品市场公允价值和土地使用权转移过程中应支付易发生 的相关税费计算确认该项土地使用权的成本。如涉及补价,土地使用权的取得时,按应成本还应加上应支付的补价款或减除应收到的补价款。 付出开 发产品 市场公 允价值 和土地 使用权 转移过 程中应 支付的 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 相关税 费计算 确认该 项土地 使用权 的成本。 如涉及 补价,土 地使用 权的取 得成本 还应加 上应支 付的补 价款或 减除迎 合搜到 的补价 款。 2( 接受土 地使用 权的开 发方应 在首次 分出开 发产品 时,将 其分解 为按市 场公允 价值销 售该项 目应分 出的开 发产品 (包括 首次分 出的和 以后应 分出 的)和 购入该 项土地 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 使用权 两项经 济业务 进行所 得税处 理,并 将该项 土地使 用权的 价值计 入该项 目的成 本。 (二) 企业、(二)企单位以业、单位股权的以股权形式,的形式,将土地将土地使用权使用权 (二)企业、单位以股权的形式,将土地使用权投资企业的,接受投资的投资房投资企 企业应在投资交易发生时, 地产开业的,接发项目受投资的,按的企业以下规应在投定进行资交易处理:发生时, 1(企按该土业、单地使用位在投权的市资交易场公允发生价值和时,应土地使将其分用权转按该项土地使用权的市场公允价值和土地使用权转移过程中应支付的相关税解为销移过程费计算确认该项土地使用权的取得成本。如涉及补价,土地使用权的取得成本 售有关中应支还应加上应支付的补价款或减除应收到的补价款。 非货币付的相性资产关费用和投资计算确两项经认该项济业务土地使进行所用权的得税处取得成upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 理,并本。如涉计算确及补价,认资产土地使转让所用权的得或损取得成失。 本还应 加上应 支付的 补价款 或减除 应收到 的补价 款。 上述 土地使 用权转 让所得 占当年 应纳税 所得额 的比例 如超过 50%, 可从投 资交易 发生年 度起, 按5个 纳税年 度均摊 至各年 度的应 纳税所 得额。 2(接 受土地 使用权 的开发 方在投 资交易 发生 时,可 按上述 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 投资交 易额计 算确认 土地使 用权的 成本, 并计入 开发产 品的成 本。 3(应付 费用。 开发企 业发生 的各项 应付费第三十用,可二条 除以凭合以下几法凭证项预提计入开(应付)规定了可发产品 第三十二条 除以下几项预提(应付)费用外,计税成本均应为实际发生的费用外,以预提部计税成成本。 计税成分费用。 本或进本均应行税前为实际扣除,发生的其预提成本。 费用除 税收另 有规定 外,不 得在税 前扣 除。 (一)出31号文件 包工程规定,开发 未最终企业不能 办理结预提费用 (一)出包工程未最终办理结算而未取得全额发票的,在证明资料充分的算取得在税前扣 前提下,其发票不足金额可以预提,但最高不得超过合同总金额的10,。 全额发除。文件31 票的,在条规定以 证明资下3项费用 料充分可以在税 的前提前扣除。一upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 下,其发是,出包工票不足程没有取金额可得发票的,以预提,可以最多但最高按照按照不得超合同额的过合同10%来预金额的提;二是,10%。 可以按照 中介机构 的工程概 算,预提配 套设施成 本。三是, 可以预提 报批报建、 物业完善 费用。 (二)公 共配套 设施尚其中公共未建造配套设施或尚未可以按照完工的,预算造价经中介来合理预机构鉴提配套设证后可施建造费按预算用,对于开造价合发来说简理预提 (二)公共配套设施尚未建造或尚未完工的,可按预算造价合理预提建造直是福音,建造费费用。此类公共配套设施必须符合已在售房合同、协议或广告、模型中明确承因为实际 用。此类诺建造且不可撤销,或按照法律法规规定必须配套建造的条件。 上开发企公共配业可以对套设施串通中介必须符结构对配合?已套设施的在售房预算造价合同、协做加大处议或广理,以达到告、模型少缴税款中明确的目标。 承诺建 造且不 可撤销, upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 或?按 照法律 法规规 定必须 配套建 造的条 件。 除了本条(三)应规定的3项向政府预提费用上交但外,文件第尚未上30条第一交的报款规定:土批报建地开发同费用、物时连接房业完善地产开发费用可的,属于一以按规次性取得定预提。 (三)应向政府上交但尚未上交的报批报建费用、物业完善费用可以按规土地分期物业完定预提。物业完善费用是指按规定应由企业承担的物业管理基金、公建维修基开发房地 善费用金或其他专项基金。 产的情况,是指按其土地开规定应发成本经由企业商税务机承担的关同意后物业管可先按土理基金、地整体预公建维算成本进修基金行分配,待或其他土地整体专项基开发完毕金。 再行调整。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 例如:地下人防建设的停车场所、立体车库等,以前部分省份税务机关认为,既然作为经营第三十性的配套 三条设施,就不企业允许将其单独成本全部建造进入开发的停产品的开车场发成本,而所,应是要保留作为一些开发成本成本。 对象由于对地单独下基础设核算。 第三十三条 企业单独建造的停车场所,应作为成本对象单独核算。利用地施建造的 利用下基础设施形成的停车场所,作为公共配套设施进行处理。 停车场所,地下其成本很基础难估计,所设施以即使没形成有销售,也的停不再保留车场成本。33条所,作对此问题为公做了简化共配处理,即:套设将地下基施进础设施的行处成本作为理。 公共配套一次性进入开发成本,等到停车场所出租或者出售的时候,一次性作为收入处 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 理,无成本 同其配比。 第三十 四条 即将以企业后年度取在结得合法凭算计据的开发税成成本,视同本是后续支出其实来处理,显际发然也不能生的根据权责支出,发生制和应当配比的原取得则,来进行但未追溯调整, 第三十四条 企业在结算计税成本时其实际发生的支出应当取得但未取得取得因此开发合法凭据的,不得计入计税成本,待实际取得合法凭据时,再按规定计入计税 合法企业应该成本。 凭据尽量在有的,不收入的年得计度取得合入计法凭据,或税成者说尽早本,待取得合法实际凭据,以防取得止以后年合法度即使取凭据得了合法时,再凭据也没按规有收入同定计其相配比。 入计 税成 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 本。 (第三十及时性原二)开五条 则是指只发产品要在汇算开发完工清缴期前产品后,开结转计税完工发企业成本即可,以后,应根据也凸显了企业收入的企业所得可在性质和税按年纳完工销售方税的基本年度式,按原则。 企业照收入如果企业所得确认的在完工年税汇原则,度未计算算清合理地计税成本,缴前将预售税务机关选择收入确 第三十五条 开发产品完工以后,企业可在完工年度企业所得税汇算清缴前有权去确某一认为实选择确定计税成本核算的终止日,不得滞后。凡已完工开发产品在完工年度未定或核定时日际销售按规定结算计税成本,主管税务机关有权确定或核定其计税成本,据此进行纳其计税成作为收入,税调整,并按《中华人民共和国税收征收管理法》的有关规定对其进行处理。 本。实际上计税同时按很多地产成本规定结企业由于的结转其对完工年度算时应的计无法足额点,不税成取得发票,得滞本,计不去结转后。凡 计税成本,算出该已完项开发文件再次工开产品实强调税务发产际销售机关有确品在收入的定或核定完工毛利成本的权年度额。该利。很多时未按项开发候企业的规定产品实税不是查结算际销售出来的,而计税upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 收入毛是算出来成本,利额与的。 主管其预售税务收入毛机关利额之有权间的差确定额,计或核入完工定其年度的计税应纳税成本,所得据此额。凡进行已完工纳税开发产调整,品在完并按工年度《中未按规华人定结算民共计税成和国本,或税收未对其征收实际销管理售收入法》的毛利额有关和预售规定收入毛对其利额之进行间的差处理。 额进行 纳税调 整的, 主管税 务机关 有权确 定或核 定其计 税成 本,据 此进行 纳税调 整,并 按《中 华人民 共和国 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 税收征 收管理 法》的 有关规 定对其 进行处 理。 第五章 投资方特定事投入资金项的税第五章 特定事项的税务处理 同开发商 务处理合作建房(共两的处理。 条) 四、第三十即将投资关于合六条 额视同为作建造企业预售收入开发产以本处理,但是品的税企业合资方投务处理 第三十六条 企业以本企业为主体联合其他企业、单位、个人合作或合资为主入资金时问题 开发房地产项目,且该项目未成立独立法人公司的,按下列规定进行处理: 体联不用作为 开发合其预售收入企业以他企处理。这里本企业业、单投的是钱,为主体位、个而不是地。 联合其人合upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 他企作或业、单合资位、个开发人合作房地或合资产项开发房目,且地产项该项目,且目未该项目成立未成立独立独立法法人人公司公司的,按的,按下列规下列定进行规定处理: 进行 处理: ( (一)一)凡凡开发开发合合同或同或协协议中议中约约定向定向投投资和 例如:A资各方房分配企业联合B分配开开发产企业做开发产品品的,企发项目,B的,开业在首企业投资发企业次分配3000万元,在首次 (一)凡开发合同或协议中约定向投资各方(即合作、合资方,下同)分开发产两年后分分配开配开发产品的,企业在首次分配开发产品时,如该项目已经结算计税成本,其品时,如配开发产发产品应分配给投资方开发产品的计税成本与其投资额之间的差额计入当期应纳税该项目品,其开发时,如所得额;如未结算计税成本,则将投资方的投资额视同销售收入进行相关的税已经结产品的成该项目务处理。 算计税本为2500已经结成本,其万元,则应算计税应分配当确认应成本,给投资纳税所得其应分方(即合额500万配给投作、合资元。 资方方,下(即合同)开发作、合产品的资方,计税成下同)本与其开发产投资额upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 品的计之间的税成本差额计与其投入当期资额之应纳税间的差所得额;额计入如未结当期应算计税纳税所成本,则得额;将投资如未结方的投算计税资额视成本,为预售则将投收入进资方的行相关投资额的税务视同预处理。 售收入 进行相 关的税 务处 理。 虽然没 有成立法 人公司,但 是如果协 议中规定 分配利润(二) (二)的,还是要凡开发凡开发视同股息合同或合同或红利所得。协议中协议中对于投资约定分约定分的企业比配项目 (二)凡开发合同或协议中约定分配项目利润的,应按以下规定进行处理: 配项目较有利。假利润利润的,设,B企业的,应应按以投资5000按以下下规定万元,2年规定进进行处后分的利行处理: 润6000万理: 元,如果视 同B企业借 钱给A企 业,则要按 照利息收 入来缴税upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 处理。而如 果作为利 息处理对 于A企业比 较有利,因 为这样的 利息支出, 有可能被 允许在所 得税前扣 除。因此要 测算那种 方式对企 业更为有 利,签订合 同的时候 就要签订 什么样的 合同。 1.企业1. 开发应将该企业应项目形将该项成的营目形成业利润的营业额并入利润额当期应并入当纳税所期应纳得额统税所得一申报 但是处额统一缴纳企于法律风申报缴 1. 企业应将该项目形成的营业利润额并入当期应纳税所得额统一申报缴业所得险,这样的纳企业纳企业所得税,不得在税前分配该项目的利润。同时不能因接受投资方投资额税,不得合作协议所得而在成本中摊销或在税前扣除相关的利息支出。 在税前往往考虑税,不分配该的是非税得在税项目的收利益。 前分配利润。同该项目时不能的利因接受润。同投资方时不能投资额因接受而在成投资方本中摊投资额销或在而在成税前扣upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 本中摊除相关销或在的利息税前扣支出。 除相关 的利息 支出。 2. 投资方 取得该 项目的 营业利 2.投资润应视方取得同取得该项目股息、的营业红利, 2.投资方取得该项目的营业利润应视同股息、红利进行相关的税务处理。利润应凭开发 视同股 企业的息、红利主管税进行相务机关关的税出具的务处理。 证明按 规定补 交企业 所得 税。 第三十 同31条 七条 企是对应的 业、单位规定。前提 以换取条件仍然 开发产是没有成 品为目立法人公 的,将土司,如果成 第三十七条 企业以换取开发产品为目的,将土地使用权投资其他企业房地使用立合资公 地产开发项目的,按以下规定进行处理: 权投资司,而将非 其他企货币性资 业房地产投资到 产开发开发企业, 项目的,则在投资 按以下时就要按 规定进照分解理upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 行处理: 论在确定 所得或损 失。 (一)企业、单位应在首 次取得 开发产 品时,将其分解 为转让 土地使 用权和 购入开 发产品 两项经 济业务 进行所 企业应在首次取得开发产品时,将其分解为转让土地使用权和购入开发产得税处 品两项经济业务进行所得税处理,并按应从该项目取得的开发产品(包括首次理,并按 取得的和以后应取得的)的市场公允价值计算确认土地使用权转让所得或损应从该 失。 项目取 得的开 发产品 (包括 首次取 得的核 以后应 取得的)的市场 公允价 值计算 确认土 地使用 权转让 所得或 损失。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service (二) 接受土 地使用 权的开 发方应 在首次 分出开 发产品 时,将其 分解为 按市场 公允价 值销售 该项目 应分出 的开发 产品(包十、关括首次于适用分出的 减免税核以后政策问应分出题 的)和购 入该项 目土地 使用权 两项经 济业务 进行所 得税处 理,并将 该项目 土地使 用权的 价值计 入该项 目的成 本。 根据 房地产 开发业 务的特 点,房 地产开 发企业 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 和以销售(包括代理销售)开发产品为主的企业不得享受新办企业的税收优惠。 九、关于征收 管理问题 (一) 开发企业在年度申报纳税 时,应对涉及报税务机关审批或备案的税前扣除项目逐笔逐项 进行核实。凡未按规定报批或备案以及手续、资料不全的,要及时补办有关手续、资料,upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 否则, 不得在 税前扣 除。 即:2007 年以前取 得的预售 收入,在 2008年以 第六章后完工的,第六章 附 则 附则(共要将以前 两条) 取得的预 收收入换 算为毛利, 根据文件 第6条的规 定来处理。 第三十 例如:某 八条 从企业在省 事房地会城市, 产开发2007年取 经营业得了预售 务的外收入3000 商投资万元,预计 企业在利润率为 2007年10%,则企 第三十八条 从事房地产开发经营业务的外商投资企业在2007年12月12月31业按照31日前存有销售未完工开发产品取得的收入,至该项开发产品完工后,一律日前存33%的税 按本办法第九条规定的办法进行税务处理。 有销售率,缴纳了 未完工99万元税 开发产款。2008 品取得年开发产 的收入,品完工,则 至该项纳税申报 开发产表附表3第 品完工50行应当 后,一律填列300万 按本办元。这里的 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service 法第六差异就在 条规定于去年的 的办法期间费用 进行税未在税前 务处理。 扣除,如果 项目还没 有到5年, 可以在今 年的亏损 中扣除即 可。 本 通知自 2006年 1月1 日起执第三十行,《国九条 家税务本通总局关知自于房地2008产开发年1月有关企1日起业所得执行,税问题此前 给税务的通没有机关部分知》(国 第三十九条 本通知自2008年1月1日起执行。 明确事项的追税发规定溯适用权。 〔2003且尚〕83号)未进同时废行处止。此理的前没有税务明确规事项,定且尚按本未进行通知处理的执行。 税务事 项,按 本通知 执行。 upgrade and expansion, whole system construction of guideline followed following principles: Advanced: full reference both at home and abroad advanced, and mature of technology, and method and means, Project design, technical product leader, mature products as possible on the main equipment selection, technical lead and aligned with national standards of general-purpose, standard equipment. Systematization: strictly follow the view of system engineering and construction, has always been to practice engineering integrity, hierarchy, and adaptability to the external environment for constructive purposes. Maximize the business integration, functional integration and avoid different products, different standards and specifications of piecing together and combination of the system. Openness and standardization: hardware device selects the domestic and foreign well-known products, system architecture and protocol standards are in accordance with the ITU-t international industry standards and ISO standards of design, core systems and devices, following international standards, harmonization of standards, ensure system scalability and continuity of the system. Practicality: ensure high availability of the system performance with high reliability and flexibility both; first to ensure stable and reliable operation of the system, and using redundancy design of key components of the key position then to simple, technologically advanced, economical and practical. Extensible and maintainable: within the expected life cycle of systems or equipment, can be upgraded and modified to meet the needs of the user actions and application requirements change. And ensures after-sales service
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