四川省房地产企业预缴企业所得税

四川省房地产企业预缴企业所得税

发表于 2024-02-15 10:48:22 浏览：0

四川省房地产企业预缴企业所得税

　　房地产企业预缴企业所得税的主要操作步骤如下：

　　1.预缴时间：预缴义务的时间为实际收到预收款时。

　　2.预缴税款计算：

　　应预缴土地增值税税款=（预收款-应预缴增值税税款）*各地适用预征率

　　或者，应预缴土地增值税税款=预收款÷（1+适用税率或征收率）*各地适用预征率

　　应预缴企业所得税税款=[预收款÷（1+适用税率或征收率）]适用预计毛利率25%

　　其中，预计毛利率根据开发项目所在地的不同而有所差异。具体来说，如果开发项目位于省、自治区、直辖市和计划单列市人民政府所在地城市城区和郊区，则预计毛利率不得低于15%；如果位于地及地级市城区及郊区，则不得低于10%；如果位于其他地区，则不得低于5%；对于经济适用房、限价房和危改房，预计毛利率不得低于3%。

　　1.其他注意事项：

　　提前确认与预交、虚交税款：有时，为了完成税收任务，房地产企业可能会被要求提前对税款征收入库，这可能导致缴纳税款时出现虚假信息，从而影响预缴所得税的真实性。

　　延时纳税：房地产企业可以在一定程度上延时纳税，具体操作为没有在规定的时间对经营收入进行按时结转，售房款项预收收入长期挂靠，首付款或提前交纳房款都不按照合同规定的实际日期内进行。这种方法是企业使用的一种少交预交所得税的常见方法。

　　请注意，由于税务政策和规定可能发生变化，建议房地产企业在进行预缴企业所得税时，咨询专业税务人士或当地税务部门，以确保合规操作。

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Query	Database	0.52 ms
Query	Database	2.12 ms
Query	Database	0.90 ms
Query	Database	0.58 ms
Query	Database	1.19 ms
Query	Database	0.94 ms
Query	Database	31.10 ms
Query	Database	15.62 ms

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2.12 ms	SELECT * FROM `dr_1_fenzhan_data_0` WHERE `id` = 3055
0.9 ms	SELECT * FROM `dr_1_fenzhan` WHERE `catid` = 35 AND `id` < 3055 ORDER BY `id` desc LIMIT 1
0.58 ms	SELECT * FROM `dr_1_fenzhan` WHERE `catid` = 35 AND `id` > 3055 ORDER BY `id` asc LIMIT 1
1.19 ms	SHOW COLUMNS FROM `dr_1_fenzhan_hits`
0.94 ms	SELECT `dr_1_fenzhan`.,`dr_1_fenzhan_hits`.`hits`,`dr_1_fenzhan_hits`.`day_hits`,`dr_1_fenzhan_hits`.`week_hits`,`dr_1_fenzhan_hits`.`month_hits`,`dr_1_fenzhan_hits`.`year_hits`,`dr_1_fenzhan_hits`.`day_time`,`dr_1_fenzhan_hits`.`week_time`,`dr_1_fenzhan_hits`.`month_time`,`dr_1_fenzhan_hits`.`year_time` FROM* `dr_1_fenzhan` LEFT JOIN `dr_1_fenzhan_hits` ON `dr_1_fenzhan`.`id`=`dr_1_fenzhan_hits`.`id` WHERE `dr_1_fenzhan`.`catid` = 35 AND (`fenzhan`="" or `fenzhan` LIKE "%381%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 5
31.1 ms	SELECT `dr_1_fenzhan`.,`dr_1_fenzhan_hits`.`hits`,`dr_1_fenzhan_hits`.`day_hits`,`dr_1_fenzhan_hits`.`week_hits`,`dr_1_fenzhan_hits`.`month_hits`,`dr_1_fenzhan_hits`.`year_hits`,`dr_1_fenzhan_hits`.`day_time`,`dr_1_fenzhan_hits`.`week_time`,`dr_1_fenzhan_hits`.`month_time`,`dr_1_fenzhan_hits`.`year_time` FROM* `dr_1_fenzhan` LEFT JOIN `dr_1_fenzhan_hits` ON `dr_1_fenzhan`.`id`=`dr_1_fenzhan_hits`.`id` WHERE (`fenzhan`="" or `fenzhan` LIKE "%381%") ORDER BY RAND() LIMIT 5
15.62 ms	SELECT `dr_1_fenzhan`.,`dr_1_fenzhan_hits`.`hits`,`dr_1_fenzhan_hits`.`day_hits`,`dr_1_fenzhan_hits`.`week_hits`,`dr_1_fenzhan_hits`.`month_hits`,`dr_1_fenzhan_hits`.`year_hits`,`dr_1_fenzhan_hits`.`day_time`,`dr_1_fenzhan_hits`.`week_time`,`dr_1_fenzhan_hits`.`month_time`,`dr_1_fenzhan_hits`.`year_time` FROM* `dr_1_fenzhan` LEFT JOIN `dr_1_fenzhan_hits` ON `dr_1_fenzhan`.`id`=`dr_1_fenzhan_hits`.`id` WHERE `dr_1_fenzhan`.`catid` = 35 AND (`fenzhan`="" or `fenzhan` LIKE "%381%") ORDER BY `dr_1_fenzhan_hits`.`hits` DESC LIMIT 5

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'cat_field' => NULL, 'module_field' => NULL, 'html' => 1, 'urlrule' => 0, ), 'displayorder' => '0', 'tid' => '1', 'content' => '', 'mid' => 'fenzhan', 'pcatpost' => 0, 'topid' => '5', 'catids' => array ( 0 => '36', ), 'is_post' => 1, 'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=36', 'total' => '请使用count标签查询', 'field' => array ( ), ), )
urlrule	'/index.php?s=fenzhan&c=show&id=3055&page=[page]'
fix_html_now_url	''
my_web_url	'http://anyang.58lecaihui.com/index.php?c=show&id=3055'
get	array ( 'c' => 'show', 'id' => '3055', 's' => 'fenzhan', )

App.php	FCPATH/CodeIgniter72/Config/App.php
Auto.php	FCPATH/App/Module/Config/Auto.php
Autoload.php	FCPATH/CodeIgniter72/Config/Autoload.php
Cache.php	FCPATH/CodeIgniter72/Config/Cache.php
Cache.php	FCPATH/CodeIgniter72/Extend/Cache.php
Cache.php	FCPATH/Fcms/Library/Cache.php
Category.php	FCPATH/App/Module/Action/Category.php
CodeIgniter.php	FCPATH/CodeIgniter72/Extend/CodeIgniter.php
Constants.php	FCPATH/CodeIgniter72/Config/Constants.php
Content.php	APPPATH/Models/Content.php
Content.php	FCPATH/App/Module/Models/Content.php
Content.php	FCPATH/Fcms/Model/Content.php
ContentSecurityPolicy.php	FCPATH/CodeIgniter72/Config/ContentSecurityPolicy.php
Controller.php	FCPATH/CodeIgniter72/Extend/Controller.php
Database.php	FCPATH/CodeIgniter72/Config/Database.php
Date.php	FCPATH/Fcms/Field/Date.php
Editor.php	FCPATH/Fcms/Field/Editor.php
Exceptions.php	FCPATH/CodeIgniter72/Config/Exceptions.php
Exceptions.php	FCPATH/CodeIgniter72/Extend/Exceptions.php
Field.php	FCPATH/Fcms/Library/Field.php
File.php	FCPATH/Fcms/Field/File.php
Filters.php	FCPATH/CodeIgniter72/Config/Filters.php
Helper.php	FCPATH/Fcms/Core/Helper.php
Hook.php	FCPATH/CodeIgniter72/Extend/Hook.php
Hooks.php	FCPATH/App/Chtml/Config/Hooks.php
Hooks.php	FCPATH/App/Module/Config/Hooks.php
Hooks.php	FCPATH/Fcms/Core/Hooks.php
Init.php	APPPATH/Config/Init.php
Init.php	FCPATH/CodeIgniter72/Init.php
Init.php	FCPATH/Fcms/Init.php
Input.php	FCPATH/Fcms/Library/Input.php
Kint.php	FCPATH/CodeIgniter72/Config/Kint.php
Lang.php	FCPATH/Fcms/Library/Lang.php
Linkages.php	FCPATH/Fcms/Field/Linkages.php
Logger.php	FCPATH/CodeIgniter72/Config/Logger.php
Member.php	FCPATH/Fcms/Model/Member.php
Model.php	FCPATH/CodeIgniter72/Extend/Model.php
Model.php	FCPATH/Fcms/Core/Model.php
Module.php	FCPATH/App/Module/Action/Module.php
Module.php	FCPATH/App/Module/Extends/Home/Module.php
Modules.php	FCPATH/CodeIgniter72/Config/Modules.php
Mwhere.php	APPPATH/Config/Mwhere.php
Paths.php	FCPATH/CodeIgniter72/Config/Paths.php
Phpcmf.php	FCPATH/Fcms/Core/Phpcmf.php
Request.php	FCPATH/CodeIgniter72/Extend/Request.php
Router.php	FCPATH/Fcms/Library/Router.php
Routes.php	APPPATH/Config/Routes.php
Routes.php	FCPATH/CodeIgniter72/Config/Routes.php
Routes.php	FCPATH/CodeIgniter72/Extend/Routes.php
Routes.php	FCPATH/Fcms/Config/Routes.php
Security.php	FCPATH/Fcms/Library/Security.php
Seo.php	FCPATH/Fcms/Library/Seo.php
Service.php	FCPATH/Fcms/Core/Service.php
Services.php	FCPATH/CodeIgniter72/Config/Services.php
Show.php	APPPATH/Controllers/Show.php
Text.php	FCPATH/Fcms/Field/Text.php
Textarea.php	FCPATH/Fcms/Field/Textarea.php
Toolbar.php	FCPATH/CodeIgniter72/Config/Toolbar.php
UserAgents.php	FCPATH/CodeIgniter72/Config/UserAgents.php
Version.php	FCPATH/My/Config/Version.php
View.php	FCPATH/CodeIgniter72/Config/View.php
View.php	FCPATH/CodeIgniter72/Extend/View.php
View.php	FCPATH/Fcms/Core/View.php
custom.php	/www/wwwroot/www.58lecaihui.com/config/custom.php
database.php	/www/wwwroot/www.58lecaihui.com/config/database.php
domain_app.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_app.php
domain_client.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_client.php
hooks.php	/www/wwwroot/www.58lecaihui.com/config/hooks.php
index.php	/www/wwwroot/www.58lecaihui.com/fenzhan/pc/index.php
index.php	/www/wwwroot/www.58lecaihui.com/index.php
lang.php	/www/wwwroot/www.58lecaihui.com/api/language/zh-cn/lang.php
site.php	/www/wwwroot/www.58lecaihui.com/cache/config/site.php
system.php	/www/wwwroot/www.58lecaihui.com/cache/config/system.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php
AutoloadConfig.php	SYSTEMPATH/Config/AutoloadConfig.php
Autoloader.php	SYSTEMPATH/Autoloader/Autoloader.php
BaseBuilder.php	SYSTEMPATH/Database/BaseBuilder.php
BaseCollector.php	SYSTEMPATH/Debug/Toolbar/Collectors/BaseCollector.php
BaseConfig.php	SYSTEMPATH/Config/BaseConfig.php
BaseConnection.php	SYSTEMPATH/Database/BaseConnection.php
BaseHandler.php	SYSTEMPATH/Cache/Handlers/BaseHandler.php
BaseResult.php	SYSTEMPATH/Database/BaseResult.php
BaseService.php	SYSTEMPATH/Config/BaseService.php
Builder.php	SYSTEMPATH/Database/MySQLi/Builder.php
CacheFactory.php	SYSTEMPATH/Cache/CacheFactory.php
CacheInterface.php	SYSTEMPATH/Cache/CacheInterface.php
CliRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/CliRenderer.php
CodeIgniter.php	SYSTEMPATH/CodeIgniter.php
Common.php	SYSTEMPATH/Common.php
Config.php	SYSTEMPATH/Config/Config.php
Config.php	SYSTEMPATH/Database/Config.php
Connection.php	SYSTEMPATH/Database/MySQLi/Connection.php
ConnectionInterface.php	SYSTEMPATH/Database/ConnectionInterface.php
ContentSecurityPolicy.php	SYSTEMPATH/HTTP/ContentSecurityPolicy.php
Controller.php	SYSTEMPATH/Controller.php
Database.php	SYSTEMPATH/Database/Database.php
Database.php	SYSTEMPATH/Debug/Toolbar/Collectors/Database.php
DebugToolbar.php	SYSTEMPATH/Filters/DebugToolbar.php
DotEnv.php	SYSTEMPATH/Config/DotEnv.php
Events.php	SYSTEMPATH/Debug/Toolbar/Collectors/Events.php
Events.php	SYSTEMPATH/Events/Events.php
Exceptions.php	SYSTEMPATH/Debug/Exceptions.php
Factories.php	SYSTEMPATH/Config/Factories.php
Factory.php	SYSTEMPATH/Config/Factory.php
FileHandler.php	SYSTEMPATH/Cache/Handlers/FileHandler.php
FileLocator.php	SYSTEMPATH/Autoloader/FileLocator.php
Files.php	SYSTEMPATH/Debug/Toolbar/Collectors/Files.php
FilterInterface.php	SYSTEMPATH/Filters/FilterInterface.php
Filters.php	SYSTEMPATH/Filters/Filters.php
Header.php	SYSTEMPATH/HTTP/Header.php
IncomingRequest.php	SYSTEMPATH/HTTP/IncomingRequest.php
Kint.php	SYSTEMPATH/ThirdParty/Kint/Kint.php
Logger.php	SYSTEMPATH/Log/Logger.php
LoggerInterface.php	SYSTEMPATH/ThirdParty/PSR/Log/LoggerInterface.php
Logs.php	SYSTEMPATH/Debug/Toolbar/Collectors/Logs.php
Message.php	SYSTEMPATH/HTTP/Message.php
MessageInterface.php	SYSTEMPATH/HTTP/MessageInterface.php
MessageTrait.php	SYSTEMPATH/HTTP/MessageTrait.php
Modules.php	SYSTEMPATH/Modules/Modules.php
Query.php	SYSTEMPATH/Database/Query.php
QueryInterface.php	SYSTEMPATH/Database/QueryInterface.php
Renderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/Renderer.php
RendererInterface.php	SYSTEMPATH/View/RendererInterface.php
Request.php	SYSTEMPATH/HTTP/Request.php
RequestInterface.php	SYSTEMPATH/HTTP/RequestInterface.php
RequestTrait.php	SYSTEMPATH/HTTP/RequestTrait.php
Response.php	SYSTEMPATH/HTTP/Response.php
ResponseInterface.php	SYSTEMPATH/HTTP/ResponseInterface.php
ResponseTrait.php	SYSTEMPATH/API/ResponseTrait.php
ResponseTrait.php	SYSTEMPATH/HTTP/ResponseTrait.php
Result.php	SYSTEMPATH/Database/MySQLi/Result.php
ResultInterface.php	SYSTEMPATH/Database/ResultInterface.php
RichRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/RichRenderer.php
RouteCollection.php	SYSTEMPATH/Router/RouteCollection.php
RouteCollectionInterface.php	SYSTEMPATH/Router/RouteCollectionInterface.php
Router.php	SYSTEMPATH/Router/Router.php
RouterInterface.php	SYSTEMPATH/Router/RouterInterface.php
Routes.php	SYSTEMPATH/Config/Routes.php
Routes.php	SYSTEMPATH/Debug/Toolbar/Collectors/Routes.php
Services.php	SYSTEMPATH/Config/Services.php
TextRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/TextRenderer.php
Timer.php	SYSTEMPATH/Debug/Timer.php
Timers.php	SYSTEMPATH/Debug/Toolbar/Collectors/Timers.php
Toolbar.php	SYSTEMPATH/Debug/Toolbar.php
URI.php	SYSTEMPATH/HTTP/URI.php
UserAgent.php	SYSTEMPATH/HTTP/UserAgent.php
Utils.php	SYSTEMPATH/ThirdParty/Kint/Utils.php
View.php	SYSTEMPATH/Config/View.php
View.php	SYSTEMPATH/View/View.php
Views.php	SYSTEMPATH/Debug/Toolbar/Collectors/Views.php
init.php	SYSTEMPATH/ThirdParty/Kint/init.php
init_helpers.php	SYSTEMPATH/ThirdParty/Kint/init_helpers.php
url_helper.php	SYSTEMPATH/Helpers/url_helper.php

四川省房地产企业预缴企业所得税

Database (8 Queries across 0 Connection)

Views

运行时间：0.07ms

模板文件

引用提示

模板变量

Files ( 155 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration

File:	/www/wwwroot/www.58lecaihui.com/dayrui/App/Fenzhan/Controllers/Show.php
App:	fenzhan
Controller:	show
Method:	index
URI:	fenzhan/show/index
URL:	http://anyang.58lecaihui.com/index.php?c=show&id=3055

Datetime	Status	Method	URL	Content-Type	Is AJAX?
2025-04-07 21:21:33	200	GET	http://shizhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:32	200	GET	http://anyang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:31	200	GET	http://shangrao.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:30	200	GET	http://fengcheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:29	200	GET	http://fuan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:28	200	GET	http://dingxi.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:27	200	GET	http://sanming.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:26	200	GET	http://zhaotong.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:25	200	GET	http://dongfang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:24	200	GET	http://dandong.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:23	200	GET	http://qingyang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:22	200	GET	http://liaoyuan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:21	200	GET	http://dazhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:20	200	GET	http://sanming.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:19	200	GET	http://weifang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:18	200	GET	http://anshun.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:17	200	GET	http://wuzhong.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:16	200	GET	http://tongliangqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:15	200	GET	http://beihai.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 21:21:14	200	GET	http://tongren.58lecaihui.com/	text/html; charset=UTF-8	No

User-Agent	Mozilla/5.0 (compatible; SemrushBot/7~bl; +http://www.semrush.com/bot.html)
Connection	close
Accept-Encoding	gzip,deflate
Accept	text/html, application/rss+xml, application/atom+xml, text/xml, text/rss+xml, application/xhtml+xml
Host	anyang.58lecaihui.com

CodeIgniter Version:	4.0.5
PHP Version:	7.4.33
PHP SAPI:	fpm-fcgi
Environment:	development
Base URL:	http://anyang.58lecaihui.com/
Timezone:	PRC
Locale:	en
Content Security Policy Enabled:	No

Time	Event Name	Times Called
10.37 ms	pre_system	1
0.78 ms	dbquery	8

四川省房地产企业预缴企业所得税

4.0.5

Database (8 Queries across 0 Connection)

Views

运行时间：0.07ms

模板文件

引用提示

模板变量

Files ( 155 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration