* 1, confirm the total income.

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Article 6 of the tax law stipulates that the income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income. Including:

Revenue from commodity sales;

Income from providing labor services;

Income from property transfer;

Income from equity investment such as dividends and bonuses;

5. Interest income;

6. Rental income;

7. Royalty income;

8. Receiving donation income;

Other income.

Article 12 of the implementing regulations stipulates that the monetary forms of income obtained by enterprises mentioned in Article 6 of the Enterprise Income Tax Law include cash, deposits, accounts receivable, notes receivable, held-to-maturity bond investment and debt exemption.

The non-monetary income obtained by an enterprise as mentioned in Article 6 of the Enterprise Income Tax Law includes fixed assets, biological assets, intangible assets, equity investments, inventories, bond investments not to be held until maturity, labor services and related rights and interests.

Article 13 of the implementing regulations stipulates that the income obtained by an enterprise in non-monetary form mentioned in Article 6 of the Enterprise Income Tax Law shall be determined according to its fair value.

The fair value mentioned in the preceding paragraph refers to the value determined according to the market price.

Article 14 of the implementing regulations stipulates that the income from the sale of goods mentioned in Item (1) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by enterprises from the sale of commodities, products, raw materials, packaging materials, low-value consumables and other inventories.

Article 19 of the Implementing Regulations stipulates that the income from providing labor services mentioned in Item (2) of Article 6 of the Enterprise Income Tax Law refers to enterprises engaged in construction and installation, repair and replacement, transportation, warehousing and leasing, financial insurance, post and telecommunications, consulting and brokerage, culture and sports, scientific research, technical services, education and training, catering and accommodation, agency, medical care, community service, tourism and other industries.

Article 16 of the implementing regulations stipulates that the income from property transfer mentioned in Item (3) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from transferring fixed assets, biological assets, intangible assets, equity and creditor's rights.

Article 17 of the implementing regulations stipulates that the dividends, bonuses and other equity investment income mentioned in Item (4) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from the invested entity due to equity investment.

Dividends, bonuses and other equity investment income shall be realized according to the date when the investee makes the profit distribution decision, unless otherwise stipulated by the competent financial and tax authorities of the State Council.

Article 18 of the implementing regulations stipulates that the interest income mentioned in Item (5) of Article 6 of the Enterprise Income Tax Law refers to the income that an enterprise provides funds to others for use but does not constitute equity investment, or the income that others occupy enterprise funds, including deposit interest, loan interest, bond interest, arrears interest and other income.

Interest income, according to the date of interest payable by the debtor as agreed in the contract, confirms the realization of income. * Article 3 of Guoshuihan [2009] No.98 stipulates: confirmation of interest income, rental income and royalty income.

Interest income, rental income and royalty income included in the current income by other means before the implementation of the new tax law. After the implementation of the new tax law, if the income recognized at the payment time agreed in the contract changes, the difference between the income and the income recognized in other ways in the previous year shall be recognized as the current income. ?

Article 19 of the implementing regulations stipulates that the rental income mentioned in Item (6) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by enterprises from providing the right to use fixed assets, packaging materials or other tangible assets.

Rental income, according to the date when the lessee should pay the rent as agreed in the contract, the realization of income is confirmed.

Article 20 of the Implementing Regulations stipulates that the income from royalties mentioned in Item (7) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by enterprises from providing patent rights, non-patented technologies, trademark rights, copyrights and other franchise rights.

Royalty income shall be recognized according to the date when the concessionaire pays the royalties as agreed in the contract.

Article 21 of the implementing regulations stipulates that the income from accepting donations mentioned in Item (8) of Article 6 of the Enterprise Income Tax Law refers to the monetary assets and non-monetary assets that the enterprise accepts from other enterprises, organizations or individuals free of charge.

Accept the donation income, and confirm the realization of the income according to the date when the donated assets are actually received.

According to Article 22 of the Implementing Regulations, the term "other income" as mentioned in Item (9) of Article 6 of the Enterprise Income Tax Law refers to other income obtained by an enterprise except the income specified in Items (1) to (8) of Article 6 of the Enterprise Income Tax Law, including excess income of enterprise assets, income from overdue storage of packaging materials, accounts payable that cannot be repaid, accounts receivable recovered after bad debt losses are handled, debt restructuring, etc.

Article 2 of Caishui [2008] 136 stipulates that enterprise income tax shall be levied in accordance with the provisions of the tax law on the income obtained by social security fund investment managers and social security fund custodians engaged in social security fund management activities.

2. Confirm the income by stages.

(1) Revenue is confirmed according to the collection date agreed in the contract.

Article 23- 1 of the implementation regulations stipulates that if an enterprise sells goods by stages, it shall confirm the realization of income according to the collection date agreed in the contract;

(2) Revenue is recognized according to the progress or workload completed in the tax year.

Paragraph 2 of Article 23 of the Implementation Regulations stipulates that if an enterprise is entrusted to process and manufacture large-scale machinery and equipment, ships and airplanes, or is engaged in construction, installation and assembly engineering business or provides other labor services for more than 12 months, it shall confirm the realization of income within the tax year according to the completion progress or workload.

Article 2 of Guoshuihan [2008] No.875 stipulates that if the result of the transaction of providing labor services can be reliably estimated at the end of each tax period, the income from providing labor services shall be confirmed by the completion progress (completion percentage) method.

1. The result of the service transaction can be estimated reliably, which means that the following conditions are met at the same time:

1. The amount of income can be measured reliably;

2. The completion schedule of the transaction can be reliably determined;

3. The costs that have occurred and will occur in the transaction can be reliably explained. * 2. You can choose the following methods to determine the completion progress of labor services provided by enterprises:

1. Measurement of completed work;

2. The proportion of services provided to the total amount of services;

3. The ratio of the incurred cost to the total cost.

The enterprise shall determine the total labor income according to the contract or agreement price received or receivable from the labor service recipient, and confirm it as the current labor income after multiplying the total labor income provided at the end of the tax period by the completion progress and deducting the accumulated labor income confirmed in the previous tax year; At the same time, according to the estimated total cost of providing labor services multiplied by the completion progress, the amount after deducting the labor costs accumulated in the previous tax period is carried forward as the current labor costs.

4. If the following services meet the conditions for revenue recognition, revenue shall be recognized according to regulations:

1. Installation fee. Revenue should be recognized according to the progress of installation completion. The installation work is subject to the sale of goods, and the installation cost is confirmed when the goods are sold.

2. Media expenses. Revenue should be recognized when relevant advertisements or business activities appear publicly. The advertising production fee shall be confirmed according to the completion progress of advertising production.

3. Software cost. The cost of developing software for specific customers should be confirmed according to the completion progress of development.

4. Service charge. Differentiated service fees included in the selling price of goods are confirmed by stages during the provision of services.

5. Expenses for artistic performances, banquets and other special activities. Revenue is recognized when related activities occur. If the charge involves several activities, the money received in advance should be allocated to each activity reasonably and the income should be recognized separately.

6. Membership fee. When applying for membership or joining a member, only membership is allowed. If all other services or goods are charged separately, the income will be recognized when the membership fee is obtained. After applying to become a member or joining a member, a member can obtain various services or commodities without paying fees during the membership period, or sell commodities or provide services at a price lower than that of a non-member, and the membership fee is confirmed by stages throughout the benefit period.

7. royalties. Franchise fees for equipment and other tangible assets are provided, and income is recognized when assets are delivered or ownership of assets is transferred; Royalties for providing initial and follow-up services are recognized when providing services.

8. Labor cost. The service fee charged for providing repeated services to customers for a long time shall be confirmed when relevant service activities occur.

(3) Compensation recognized as deferred income shall be included in taxable income by stages.

According to Guo Shui Han [2009] 18, according to the accrual principle stipulated in the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, the compensation obtained by Guangxi Heshan Coal Industry Co., Ltd. in order to increase the cost of drainage or prevent flooding in the future coal mining period should be recognized as deferred income, and it should be included in the taxable income by stages according to the straight-line method in the year after the compensation is obtained 10 years.

Article 2 of Guoshuihan [2009] No.98 stipulates that the balance of deferred revenue projects that deferred revenue processing enterprises have confirmed according to the original tax law can continue to be included in the taxable income of each tax period on average during the remaining period of the original deferred period.

3. Confirmation of revenue sharing

Article 24 of the Implementation Regulations stipulates that if income is obtained through product sharing, the realization of income shall be confirmed according to the date when the enterprise shares the product, and the amount of income shall be determined according to the fair value of the product.

Article 3 of Guoshuihan [2008] No.875 stipulates that if an enterprise sells its own goods by buying one for free, it is not a donation, and the total sales amount shall be shared and confirmed according to the proportion of the fair value of each commodity.

4. Revenue recognized as sales of goods, transfer of property or provision of services.

Article 25 of the Implementation Regulations stipulates that if an enterprise exchanges non-monetary assets and donates, repays debts, sponsors, raises funds, advertises, samples, employee benefits or distributes profits with commodities, property and services, it shall be regarded as selling commodities, transferring property or providing services, except as otherwise provided by the competent department of finance and taxation of the State Council.

No.828 [2008] of the State Council: According to Article 25 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), we hereby notify you of the income tax treatment of assets disposed by enterprises as follows:

1. Assets disposed of by an enterprise under the following circumstances, except for assets transferred overseas, can be treated as internal disposal assets, not as sales confirmation income, because the ownership of assets has not changed in form and substance, and related assets are continuously calculated in tax basis.

1. Use assets to produce, manufacture and process another product;

2. Change the shape, structure or performance of assets;

3. Change the use of assets (such as self-built commercial housing for personal use or operation);

Transfer assets between the head office and its branches;

5. A mixture of two or more of the above situations;

Do not change the other uses of asset ownership.

Two, the enterprise will transfer assets to others in the following circumstances, due to changes in the ownership of assets and does not belong to the internal disposal of assets, should be regarded as sales to determine income.

1. Used for marketing or sales;

The second is for communication and entertainment;

(3) Rewards or benefits for employees;

4. For dividend distribution;

5. For external donations;

Change the ownership of assets for other purposes.

Three, the enterprise in the circumstances stipulated in Article 2 of this notice, which belongs to the self-made assets of enterprises, shall determine the sales revenue according to the foreign sales price of similar assets of enterprises in the same period; For assets that belong to outsourcing, sales revenue can be determined according to the price at the time of purchase.

Iv. this notice shall be implemented as of June 1 2008. For assets disposed of before June 5438+ 10/in 2008, if tax treatment has not been carried out after June 5438+1 0/in 2008, it shall be implemented in accordance with the provisions of this notice.

5. The confirmation of sales revenue must follow the accrual principle and the principle that substance is more important than form.

Article 1 of Guoshuihan [2008] No.875 stipulates that unless otherwise stipulated in the Enterprise Income Tax Law and its implementing regulations, the confirmation of enterprise sales revenue must follow the accrual basis principle and the principle that substance is more important than form.

Enterprises selling goods that meet the following conditions shall confirm the realization of income:

1. The commodity sales contract has been signed, and the enterprise has transferred the main risks and rewards related to commodity ownership to the buyer;

2. The enterprise neither retains the right to continue management, which is usually associated with ownership, nor effectively controls the sold goods;

3. The amount of income can be measured reliably;

4. The costs incurred or to be incurred by the seller can be recorded reliably. * two. If the above-mentioned income recognition conditions are met and the following commodity sales methods are adopted, the income realization time shall be confirmed in accordance with the following provisions:

1. If goods are sold by collection and acceptance, the income shall be confirmed when the collection procedures are completed.

2. If the goods are pre-sold, the income shall be recognized when the goods are issued.

3. If the goods to be sold need to be installed and inspected, the income shall be recognized when the buyer accepts the goods and completes the installation and inspection. If the installation procedure is simple, you can confirm the income when you send the goods.

4. If the goods are entrusted for sale by paying the handling fee, the income shall be confirmed when the list of entrusted sales is received.

3. Where goods are sold by after-sale repurchase, the income of the sold goods shall be confirmed according to the sales price, and the repurchased goods shall be treated as purchased goods. If there is evidence that it does not meet the conditions for the recognition of sales revenue, if financing is carried out by selling goods, the money received will be recognized as a liability. If the repurchase price is higher than the original selling price, the difference shall be recognized as the interest expense during the repurchase period.

4. If the old goods are exchanged for new ones, the income of the sold goods shall be confirmed according to the confirmation conditions of the income of the sold goods, and the recovered goods shall be treated as purchased goods.

5. The price discount given by enterprises in order to promote commodity sales is a commercial discount. Where commercial discounts are involved in the sale of goods, the amount of income from the sale of goods shall be determined according to the amount after deducting the commercial discounts.

The debt deduction provided by the creditor to the debtor to encourage the debtor to pay within the prescribed time limit belongs to cash discount. Where cash discounts are involved in selling goods, the amount of income from selling goods shall be determined according to the amount before deducting cash discounts, and cash discounts shall be deducted as financial expenses when actually occurring.

The concession given by an enterprise on the sales price due to the unqualified quality of the goods it sells belongs to the sales concession; The return of goods sold by an enterprise because of the quality and variety of goods does not meet the requirements, which belongs to sales return. In case of sales discount and sales return of the sold goods whose sales revenue has been confirmed by the enterprise, it shall offset the current sales revenue in the current period.

* (2) About non-taxable income

* Article 7 of the tax law stipulates that:

1. financial allocation;

Administrative fees and government funds collected according to law and incorporated into financial management;

Other non-taxable income stipulated by the State Council.

According to Article 26 of the Implementing Regulations, the financial appropriation mentioned in Item (1) of Article 7 of the Enterprise Income Tax Law refers to the financial funds allocated by people's governments at all levels to institutions, social organizations and other organizations included in the budget management, except as otherwise provided by the financial and tax authorities of the State Council.

The term "administrative fees" as mentioned in Item (2) of Article 7 of the Enterprise Income Tax Law refers to the fees collected from specific objects and incorporated into financial management with the approval of relevant laws, regulations and other procedures in the State Council in the process of implementing social public management and providing specific public services to citizens, legal persons or other organizations.

The term "government funds" as mentioned in Item (2) of Article 7 of the Enterprise Income Tax Law refers to financial funds with specific purposes collected by enterprises on behalf of the government in accordance with laws, administrative regulations and other relevant provisions.

Other non-taxable income mentioned in Item (3) of Article 7 of the Enterprise Income Tax Law refers to the financial funds obtained by the enterprise and designated by the financial and tax authorities of the State Council and approved by the State Council.

Article 1 of Caishui [2008] 136 stipulates that the interest income from the bank deposits of social security funds managed by the Council of Social Security Funds and the investment managers of social security funds, and the income obtained by social security funds from the securities market, include the difference income from buying and selling securities investment funds, stocks and bonds, dividend income from securities investment funds, dividend income from stocks, interest income from bonds, income from industrial investment funds and trust investment income.