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(1)所得税按税率×所得额计算,税率不同地区,不同所有制形式的房地产企业有所不同,有的为33%,有的则只有15%,所得额的计算公式为:所得额=经营收入-成本+营业外净收入-(营业税+城市维护建设税+房产税)。
(1) The income tax is calculated based on the tax rate x the amount of income. The real estate enterprises in different regions and different ownership systems are different. Some are 33%, while others are only 15%. The calculation of income is: Income = Operating income - Cost + net non-operating income - (sales tax + city maintenance and construction tax + property tax).