The tax authority will assess the taxable turnover by reference to the price of similar housing at certain place or to the level of cost of the housing. 税务局可以根据当地的同类价格或其成本水平来核定。
Under the LIFO method, the costs assigned to the cost of goods sold are relatively current, because they stem from the most recent purchases. 在此方法下,确定的销售成本比较接近于现时成本水平,因为它们是最近购进的商品。