现行计算方法的缺陷《国家税务总局关于外商投资房地产开发经营企业所得税管理问题的通知》(国税发[2001]142号,以下简称“142号文”)第五条规定:“企业销售房地产所发生相应成本费用的确认,以收入与支出相匹配为原则。企业应根据当期销售面积以及可售单位工程成本费用,确认当 The shortcomings of the current calculation method Article 5 of the Circular of the State Administration of Taxation on the Administration of Income Taxes on Foreign-invested Real-estate Development and Operation Enterprises (Guo Shui Fa [2001] No. 142, hereinafter referred to as “Circular 142”) states: "Where an enterprise sells real estate The corresponding costs and expenses are confirmed according to the principle that income and expenditure are matched.Enterprises should confirm according to the current sales area and the unit cost of the unit that can be sold,