85问答库 > 房地产企业汇算清缴时未售出部分如何处理？

房地产企业汇算清缴时未售出部分如何处理？

2025-03-16 15:09:22
推荐回答（1个）
回答1：

汇算清缴是年度所得税清算与申报，它的收入与成本是该年度配比的。因此，只需将已售出部分相对应的成本进行结转即可；出售的年度再结转其相应的成本。

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