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国税函[2010]201号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:现就房地产开发企业开发产品完工条件确认有关问题,通知如下:根据《国家税务总局关于房地产开发经营业务征收企业所得税问题的通知》(国税发[2006]31号)规定精神和《国家税务总局关于印发〈房地产开发经营业务企业所得税处理办法〉的通知》(国税发[2009]31号)第三条规定,房地产开发企业建造、开
State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan under the Guoshuihan [2010] 201 Notice is hereby given as to the confirmation of the completion conditions for the development of real estate development enterprises. The circular is hereby notified as follows: According to the Circular of the State Administration of Taxation on Real Estate Development and Management Business (Guo Shui Fa [2006] No. 31) and Article 3 of the Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Administration of Enterprise Income Tax on Real Estate Development and Operation Business (Guo Shui Fa [2009] No. 31) Provisions, real estate development enterprises to build, open