国家税务总局国税发［２００１］１４２号文件一、企业从事房地产经营业务的，应以其当期销售收入，扣除当期相应成本、费用及损失后的余额，为当期应纳税所得额，依照税法的规定计算缴纳企业所得税。当期应纳税额，按以下公式计算：应纳税额＝应纳税所得额×适用税率－已售房 State Administration of Taxation Guo Shui Fa [2001] No. 142 Document 1. Enterprises engaged in real estate business operations, should be its current sales revenue, net of the corresponding costs, expenses and losses after the balance of taxable income for the current period, in accordance with the provisions of tax law Calculation and payment of corporate income tax. Current tax payable, according to the following formula: Tax payable = taxable income × applicable tax rate - sold out