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Announcement of Hainan State Taxation Bureau and Hainan Local Taxation Bureau on Adjusting the Taxable Gross Profit Ratio When Real Estate Development Enterprises Sell Unfinished Developmental Products

Document No.:

Taxes:Administration of Tax Levy & Collection,Urban Real Estate Tax

Date of Promulgation:2016-10-01

IssueDepartment:State Taxation Bureaus of Localities,Local Taxation Bureaus of Localities

Date of Implementatio:2016-10-25


In accordance with the provisions of the “Notice of the State Administration of Taxation on Printing and Issuing the ‘Measures for the Treatment of Enterprise Income Tax of Real Estate Development and Operation Business’” (Guo Shui Fa [2009] No.31), we hereby notify the relevant issues on the taxable gross profit ratio of real estate development enterprises’ which sell unfinished developmental products in Hainan Province as follows:


I. If the developmental projects are located in urban and rural areas of Haikou City, Sanya City, Wanning City, Qionghai City, Wenchang City, Lingshui County, Ledong County and Chengmai County, the taxable gross profit ratio is 25%;


II. If the developmental projects are located in other regions, the taxable gross profit ratio is 20%;


III. For affordable housing, price-capped housing and renovated housing, the taxable gross profit ratio is 5%.


IV. This announcement is applicable to the filing of tax returns after October 1, 2016. The “Announcement of Hainan State Taxation Bureau and Hainan Local Taxation Bureau on Adjusting the Tax-paying Gross Profit Ratio of Real Estate Development Enterprises’ Selling of Unfinished Development Products in Our Province” (Announcement No.1, 2011 of Hainan State Taxation Bureau) shall be simultaneously repealed.


The Announcement is hereby notified as above.


HainanStateTaxation Bureau

HainanLocal Taxation Bureau


October 25, 2016


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88393678(Information Support)

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