Real estate development enterprises should be based on the tax cost object determined principles cost object has completed the development of products, and to determine the principle, basis, principle, common cost allocation methods, and the development of the basic situation of the project and development plan issued by the special report, completed in the development of product tax year annual enterprise income tax, with the "enterprise income the annual tax return tax" submitted to the competent tax authorities. The real estate development enterprise shall not arbitrarily adjust or confuse each other after sending the determined cost objects to the competent tax authorities. If we really need to adjust the cost object, we should issue a special report on the cause of adjustment, the basis and the cost change before and after adjustment, and adjust the annual income tax declaration date of the enterprise income tax to the competent tax authority.
Real estate development enterprises should establish and improve the cost object management system, reasonably distinguish the completed cost object, the cost object under construction and the unbuilt cost object, collect, arrange and keep the evidence material of the cost object in time, so as to prepare for the tax authorities to check.
The tax authorities at all levels should carefully clean up the previous regulations, and should not take any reason for examination and approval in disguise in the future. The competent tax authorities shall determine the cost objects submitted by the real estate development enterprises to determine the special report to do a good job of archiving, analysis and strengthen the follow-up management in time. The data is incomplete, not standardized, should inform the real estate development enterprises, padded correction; on the cost of the object to determine the unreasonable or common cost allocation method is not reasonable, the tax authorities have the right to make reasonable adjustments to the cost object; to determine the abnormal, the competent tax authorities should conduct a special inspection; do not truthfully issue a special report or not to issue a special report, should be handled according to relevant provisions of the "law" of the People's Republic of China administration of tax collection.http://www.hfjiaan.cn/