A101010 "Income Schedule of General Enterprises" is applicable to non-financial resident taxpayers implementing the national unified accounting system except for the Accounting Standards for Institutions and the Accounting System for Non-Profit Enterprises. Taxpayers should report "main business income", "other business income" and "non-operating income" in accordance with the provisions of the national unified accounting system.
I. Instructions for filling in the relevant items
1. Line 1 "business income": according to the amount of income from main business, other business income is calculated and reported.
2. Line 2 "main business income": according to the nature of the business of different industries to fill in the main business income of the taxpayer's accounting.
3. Line 3 "income from the sale of goods": report the main business income of taxpayers engaged in industrial manufacturing, distribution of goods, agricultural production and other sales of goods. Real estate development enterprises to sell development products (except for the sale of unfinished development products) to obtain income is also reported in this line.
4. Line 4 "which: non-monetary asset exchange income": fill in the taxpayer non-monetary asset exchanges in accordance with the national unified accounting system should be recognized as income from the main business.
5. Line 5 "Income from the provision of labor services": report the main business income of taxpayers engaged in construction and installation, repair and maintenance, transportation, warehousing and leasing, postal and telecommunication, consulting and brokerage, culture and sports, scientific research, technical services, education and training, catering and lodging, intermediary agency, health care, community services, tourism, entertainment, processing, and other labor activities. and other labor activities obtained from the main business income.
6. Line 6 "construction contract revenue": report the taxpayer construction of houses, roads, bridges, dams and other buildings, as well as the production of ships, airplanes, large machinery and equipment obtained from the main business income.
7. Line 7, "the right to use the assets of income": reporting taxpayers in the main business income accounting, the right to use the intangible assets and royalties obtained by leasing fixed assets, intangible assets, investment property rental income.
8. Line 8 "other": report the taxpayer in accordance with the national unified accounting system accounting, not listed above, other main business income.
9. Line 9: "Other Business Income": report other business income accounted for by the taxpayer according to the nature of business in different industries.
10. Line 10: "material sales revenue": report the taxpayer's sales of materials, scraps, scrap, waste materials and other income.
11. Line 11 "which: non-monetary asset exchange income": fill in the taxpayer non-monetary asset exchange in accordance with the national unified accounting system should be recognized as other business income.
12. Line 12, "income from leasing fixed assets": report the taxpayer's right to use fixed assets to the lessee to obtain other business income.
13. Line 13 "rent intangible assets income": report the taxpayer to transfer the right to use intangible assets to obtain other business income.
14. Line 14 "rental of packaging and merchandise income": fill in the taxpayer rental, lending packaging and merchandise from other business income.
15. Line 15 "Other": report the taxpayer in accordance with the national unified accounting system, other business income not listed above.
16. Line 16 "non-operating income": report the taxpayer accounted for in this account is not directly related to the production and operation of the income.
17. Line 17 "non-current assets disposal gains": fill in the taxpayer disposal of fixed assets, intangible assets and other net gains.
18. Line 18, "Non-monetary Asset Exchange Gain": report the net gain that should be recognized by the taxpayer in the exchange of non-monetary assets.
19. Line 19, "Debt restructuring gains": report the net gains recognized by the taxpayer on debt restructuring.
20. Line 20, "government subsidies": report the net income recognized by the taxpayer from the government to obtain monetary assets or non-monetary assets at no cost.
21. Line 21, "Inventory Profit": Report the net gain to be recognized on the inventory of various properties identified by the taxpayer in the process of property inventory.
22. Line 22, "Donation Profit": Report the net gain to be recognized on the donation of monetary assets and non-monetary assets that the taxpayer receives from enterprises, organizations or individuals without compensation.
23. Line 23, "Profits from forfeiture": report the net income to be recognized from fines and confiscation income obtained by taxpayers in their daily business management activities.
24. Line 24, "Indeed Unpayable Payables": Report the income recognized by the taxpayer due to Indeed Unpayable Payables.
25. Line 25, "Exchange Gain": Report the income to be recognized by the taxpayer for the gain on foreign currency monetary items due to exchange rate changes. (This item is for the implementation of small business standards enterprises to fill in)
26. Line 26 "Other": Report the taxpayer to obtain other non-operating income not listed in the above items, including the implementation of the "Accounting Standards for Business Enterprises" taxpayers accounted for under the equity method of long-term equity investment on the initial cost of the investment adjusted to recognize the income, the implementation of the "Small Business Accounting Standards" taxpayers to obtain the initial cost of the investment adjusted to recognize the income. Accounting Standards for Small Enterprises" taxpayers obtain rental income from leasing packages and commodities, and deposit income from overdue packages.
Two, the table, the table relationship
(a) the table relationship
1. line 1 = line 2 + 9.
2. Row 2 = row 3+5+6+7+8.
3. Row 9 = rows 10+12+13+14+15.
4. Row 16 = rows 17+18+19+20+21+22+23+24+25+26.
(ii) Relationship between tables
1. Row 1 = row 1 of table A100000.
2. Row 16 = Table A100000 row 11.
A101020 Instructions for Filing Financial Enterprises Income Schedule
This form is applicable to taxpayers of financial enterprises that implement enterprise accounting standards, including commercial banks, insurance companies, securities companies and other financial enterprises. Financial enterprises should report "operating income" and "non-operating income" in accordance with the provisions of enterprise accounting standards.
I. Explanation of relevant items
1. Line 1 "operating income": report the income of the taxpayer from the provision of financial services.
2. Line 2, "banking income": report the taxpayer's income from banking business.
3. Line 3 "interest income": report the bank's deposit and loan business and other interest income, including the issuance of various types of loans (syndicated loans, trade finance, discount and rediscount funds, agreement overdrafts, credit card overdrafts, sub-loans, advances, etc.), and other financial institutions (central bank, interbank, etc.) between the funds transactions, buying and selling of financial products and services. ), interest income realized from fund transactions with other financial institutions (central bank, interbank, etc.), purchase and sale of financial assets, and so on.
4. Line 4 "deposit with the industry": fill in the taxpayer deposited in domestic and foreign banks and non-bank financial institutions to obtain interest income.
5. Line 5 "deposited with the Central Bank": report taxpayers deposited in the People's Bank of China of all kinds of money interest income.
6. Line 6 "out of funds": report taxpayers lending to other financial institutions within and outside of the interest income.
7. Line 7 "loans and advances": report the taxpayer loans and advances of interest income.
8. Line 8, "buy-back financial assets": report the interest income from the funds financed by the taxpayer in accordance with the agreement to buy back and then sell back at a fixed price of notes, securities, loans and other financial assets.
9. Line 9 "other": report the taxpayer in addition to lines 4 to 8 of this table other than interest income, including bond investment interest and other income.
10. Line 10 "Fees and commissions": Report the income charged by the bank to its customers when providing related financial services, including settlement and clearing fees, agency fees, credit commitment fees and commissions, bank card fees, consulting and advisory fees, custodian and other fiduciary commissions, etc. .
11. Line 18 "securities business income": fill in the taxpayer engaged in securities business income.
12. Line 19 "securities business fees and commissions income": fill in the taxpayers underwriting, agent to pay the business of the fees, commissions and other income.
13. Line 26 "other securities business income": report taxpayers engaged in the scope of state licensing in addition to brokerage, self-dealing and underwriting business other than securities-related business income.
14. Line 27 "Earned Premiums": Report the actual premium income recognized by the taxpayer in the insurance business for the current year.
15. Line 28 "insurance business income": Report the premium income recognized by the taxpayer engaged in insurance business.
16. Line 29, "Premium income": report the premium income from the original insurance company or ceding company by the taxpayer (reinsurance company or ceding company).
17. Line 30 "Ceded Premiums": Report the premiums ceded by the taxpayer (reinsurance cedent) to the reinsurance recipient.
18. Line 31, "withdrawal of reserve for unexpired liability": report the withdrawal of reserve for unexpired liability of non-life insurance original insurance contracts and reserve for unexpired liability of reinsurance contracts by taxpayers (insurance enterprises).
19. Line 32 "other financial business income": report the taxpayer's income from the provision of financial services other than banking, insurance, securities industry.
20. Line 33 "Exchange Gain": Report the exchange gain or loss arising from foreign currency transactions due to exchange rate changes, and the loss is reported as a negative number.
21. Line 34 "other business income": report the taxpayer's business activities other than the main business activities to realize income.
22. Line 35 "non-operating income": report the non-operating income of taxpayers, including gains from disposal of non-current assets, non-monetary asset exchange gains, debt restructuring gains, government grants, profits, donations and other gains.
23. Line 36 "non-current assets disposal income": fill in the taxpayer disposal of fixed assets, intangible assets and other net income.
24. Line 37 "non-monetary assets exchange gains": fill in the taxpayer should be recognized in the exchange of non-monetary assets net income.
25. Line 38, "Debt restructuring gains": report the net gain recognized by the taxpayer on debt restructuring.
26. Line 39, "government subsidies": report the net income recognized by the taxpayer from the government to obtain monetary assets or non-monetary assets at no cost.
27. Line 40, "Income from Surplus": Report the net income to be recognized from the surplus of various properties identified by the taxpayer in the process of property inventory.
28. Line 41, "Donation Profit": Report the net income to be recognized by the taxpayer from enterprises, organizations or individuals to accept gratuitous donations of monetary assets, non-monetary assets.
29. Line 42, "Other": report other non-operating income not listed in the above items obtained by the taxpayer, including the implementation of the "Accounting Standards for Business Enterprises" taxpayers accounted for under the equity method of accounting for long-term equity investments on the initial cost of the investment in the adjustment of the recognized gains.
II. Relationships within and between tables
(I) Relationships within the table
1. Line 1 = line 2+18+27+32+33+34.
2. Row 2 = row 3+10.
3. Row 3 = rows 4+5+...+9.
4. Row 10 = rows 11+12+...+17.
5. Row 18 = row 19 + 26.
6. Line 19 = lines 20+21+...+25.
7. Line 27 = lines 28-30-31.
8. Line 35 = lines 36+37+...+42.
(ii) Inter-table relations
1. Row 1 = Row 1 of table A100000.
2. Row 35 = Table A100000 row 11.