房地产开发企业完工纳税条件明确
2010
05/26
10:00
3113
国家税务总局23日称，国税总局日前下发《关于房地产开发企业开发产品完工条件确认问题的通知》明确，当房地产开发企业开始办理开发产品交付手续（包括入住手续）、或已开始实际投入使用时，应视为开发产品已经完工，房地产企业就必须按规定及时结算企业所得税。
通知指出，房地产开发企业建造、开发的开发产品，无论工程质量是否通过验收合格，或是否办理完工（竣工）备案手续以及会计决算手续，当企业开始办理开发产品交付手续（包括入住手续）、或已开始实际投入使用时，为开发产品开始投入使用，应视为开发产品已经完工。房地产开发企业
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