For the calculation method of prepayment of real estate enterprise income tax, the analysis and interpretation are as follows, including the specific calculation process and examples.
The prepayment of real estate enterprise income tax refers to the prepayment of enterprise income tax in advance according to the pre-payment rate stipulated in the tax law before the completion and settlement of the real estate development project.
The calculation method of prepaid enterprise income tax is mainly based on the relevant regulations of the State Administration of Taxation and the characteristics of the real estate industry.
1.Determine the base for prepayment
The prepayment base refers to the income obtained by real estate development enterprises in the process of pre-sale or actual sales. Specifically, it includes: the advance payment obtained from the pre-sale of commercial housing, the sales revenue obtained from the actual sale of commercial housing, etc.
2.Determine the prepayment rate
The prepayment rate refers to the rate at which real estate development enterprises pay enterprise income tax in advance according to a certain proportion of the prepayment base in accordance with the provisions of the tax law. The specific value of the prepayment rate shall be determined by the State Administration of Taxation or local tax authorities according to the actual situation of the real estate industry, and may be subject to change according to policy adjustments.
3.Calculate the amount of prepaid corporate income tax
The formula for calculating the amount of prepaid corporate income tax is:
Prepaid enterprise income tax amount = prepaid base Prepayment rate.
Suppose that a real estate development enterprise obtains an advance receipt of 100 million yuan from the pre-sale of commercial housing within a tax year, and the actual sales of commercial housing obtains a sales income of 200 million yuan. According to the regulations of the local tax authorities, the prepayment rate of the enterprise is 10%.
The calculation process of the enterprise's prepayment of enterprise income tax is as follows:
1.Determine the base for prepayment
According to the formula, the prepayment base = the advance payment of pre-sold commercial housing + the sales income of the actual sales of commercial housing.
100 million + 200 million yuan.
300 million yuan. 2.Calculate the amount of prepaid corporate income tax
According to the formula: prepaid enterprise income tax amount = prepaid base prepayment rate.
300 million yuan 10%.
30 million yuan.
Therefore, the enterprise needs to pay 30 million yuan of enterprise income tax in advance in a tax year.
1.When calculating the prepaid enterprise income tax, real estate enterprises should strictly follow the provisions of the tax law to ensure the accuracy and legality of the calculation.
2.Prepayment of enterprise income tax is a temporary tax arrangement for real estate development enterprises before the completion and settlement of the project, and the final enterprise income tax payable needs to be settled after the completion and settlement of the project.
3.In practice, real estate enterprises should pay close attention to the changes in tax policies and adjust the calculation methods and strategies of prepaid enterprise income tax in a timely manner.
Through the above analysis and interpretation, I believe you have a deeper understanding of the calculation method of prepayment of real estate enterprise income tax.