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预征所得税的会计处理按照《关于外商投资企业从事房地产开发经营征收所得税有关问题的通知》(国税发［1995］153号)规定，企业预售房地产所取得的预收款可按预计利润率按季预征所得税，待该项房地产销售收入实现后，再按税法有关规定计算实际应纳税所得额及应纳所得税税额，按
Accounting treatment of pre-levying income tax In accordance with the Notice on Relevant Issues Concerning the Levying of Income Tax on Real Estate Development and Management by Foreign-invested Enterprises (Guo Shui Fa [1995] No. 153), the advance receipts obtained by pre-leasing real estate by the enterprise may be calculated quarterly at the estimated profit margin Pre-levy income tax, to be real estate sales revenue to achieve, then according to the relevant provisions of the tax law to calculate the actual taxable income and income tax payable, according to