In order to expand their influence and facilitate customer reception, real estate companies typically set up sales offices, model rooms, and other project marketing facilities in different areas. This allows customers to fully understand the nature and structure of the developed products, thereby achieving the purpose of sales. The application models of marketing facilities used by real estate enterprises vary, and so do the related accounting and tax treatments. In conjunction with the relevant provisions of the "Measures for the Administration of Enterprise Income Tax for Real Estate Development and Operation Businesses" issued by the State Administration (Guoshui Fa [2009] No. 31), the author analyzes the accounting and tax treatment under the currently more commonly used marketing facility models for real estate enterprises.
Project marketing facilities should...