根据《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”)第五条的规定,企业销售房地产所发生相应成本费用(包括企业在房地产销售开始前为开发建设工程而发生的管理费用、财务费用和销售费用),应以收入与支出相匹配为原则,而不能 According to Article 5 of the Notice on the Management of Income Taxes on Enterprises with Foreign Investment in the Development and Operation of Real Estate (Guo Shui Fa [2001] No. 142, hereinafter referred to as “Document No. 142”), the corresponding costs and expenses incurred by enterprises in the sale of real estate Management expenses, finance costs and sales expenses incurred for the development and construction of the real estate before the commencement of sales) should be based on the principle of matching income with expenditure, not