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What does pre-acceptance mean?
Legal analysis: indicates that something is being dealt with. There are mainly the following things that have not been closed: either you have not transferred the money out, or the fund you bought has not yet entered the liquidation state.

Legal basis: Interim Measures for the Administration of Tax Collection of Real Estate Development Enterprises of Shandong Local Taxation Bureau Article 11 When a real estate development enterprise sells or transfers the real estate it has purchased or the land use right it has obtained, business tax shall be levied on the turnover after deducting the original price of the real estate or land use right from its total income.