销售已经实现,就应按税法规定计算税款(一)确定征收方式现行管理采用逐步加大利润率的方法来促使纳税人办理工程决算的方式,使纳税人有了主动选择余地。为了避免税务管理陷于被动局面,税务机关应该规定,纳税人在确定销售开始时间后,就必须按照收入、成本、费用的方法计算税款,? Sales have been achieved, it should be calculated according to the provisions of the tax law (a) to determine the mode of collection of current management to gradually increase the profit margin method to induce taxpayers to handle the final accounts of the project, so that taxpayers have the initiative to choose. In order to avoid tax administration being in a passive situation, the tax authorities should stipulate that taxpayers must calculate their taxes according to the methods of income, costs and expenses after determining the sales starting time.