When calculates the business tax, howdetermined is enga

The unit or individual own newly built (since construct) the buildingto sell, from construction bank for regards with provides the dutiableservice. Its turnover determination must the similar dutiable serviceor the sales similar real estate average price checking which providesaccording to the taxpayer same month; Cannot defer to the above methoddetermination, provides the similar dutiable service or the salessimilar real estate average price checking according to the taxpayerrecent time; If also is unable definite, then may according to thefollowing formula check the price: the price = businesscost or the project cost * (1 + cost-profit ratio)/(1 - business taxtax rate), cost-profit ratio, by the province, the autonomous region,the municipality people's government respective tax affairsinstitution determined