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南平翻譯公司關鍵字：current actual sales; ② proportion of current sales ratio method. To the actual sales revenue in the period the contract has been priced houses, the proportion of income based on current cost of sales ratio, that is, the actual current cost of sales = (current actual sales revenue ÷ have house sales contract pricing) × 100% × total house sales have costs; ③ unit cost ratio method. Houses to be based on unit cost, total cost of the houses have come to the houses, the contract has been priced revenue, current ratio of cost of sales. That is, the actual current cost of sales = [(cost ÷ total house sales can be completed in an area of ??houses) × contract has a total area of ??the houses, house sales contract has been priced income ÷] × 100% × current actual sales revenue. ④ the ratio of the number of sub-item unit method. To have a total area of ??house sales completed in the area of ??accounting for the proportion of available houses based on the total cost of houses has been obtained, then the actual sales revenue in the period the contract has been priced house sales revenue, cost of sales ratio of current, that current practice Cost of sales = [(÷ has a total area of ??the houses, houses can be completed in an area) × 100% × total cost can be houses] × (current actual sales revenue ÷ have house sales contract pricing) × 100%. (Note: The first two methods are applied to commercial fully completed and all of the sales contract, shall not fully recovered when the calculation. After the two methods applied to be completed and some are not commercial sales; sold real estate all of the sales contract, but shall not fully recovered when the calculation). The second is to check the quality of audit practice case tracking checks. Strictly implement the responsibility system for enforcement, accomplishing all of the tax evasion case "ironclad." Third, we must strictly in accordance with the "Tax Administration Law," for non-payment of tax arrears real estate companies, law enforcement measures to ensure full and timely tax warehouse. Methods such as real estate companies to pre-sell their products, their current income to obtain pre-press provisions of the profit margin (profit margin projected income not less than 15%) to calculate the amount of operating profit, and then incorporated into the current taxable income amount, unified computing corporate income tax, to be completed in time for product development billing adjustments. Under this provision, deferred tax real estate companies want to use to declare losses to avoid tax this way no longer work, which gives tax audit provides a legal guarantee. Fourth of important
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