1. Income from main business:

1. Revenue from bidding service, which includes the payment for bidding documents purchased by bidders;

2. The revenue of bidding agency, the money charged to the owner for bidding service;

3. Revenue from bid-winning service, and payment for bid-winning service collected from the bid-winning unit;

4. Relevant consulting income, such as consulting business of a bidding agency, should also be made as income, but it should be distinguished whether it is income from main business or other business.

second, bidding and tendering are a kind of commodity trading behavior, which are two aspects of the trading process. A bidding company is a colloquial name in the industry, which generally refers to a bidding agency. A bidding agency is qualified and refers to a social intermediary organization established according to law, engaged in bidding agency business and providing related services.

three, there are six kinds of bidding agency qualifications in China: one is the bidding agency for engineering construction projects, the other is the bidding agency for communication construction projects, the third is the international bidding agency for mechanical and electrical products, the fourth is the bidding agency for central investment projects, the fifth is the bidding agency for science and technology projects, and the sixth is the government procurement agency.

Extended information:

1. The failure of the enterprise to collect the tax obligations according to the time of occurrence mainly means that the enterprise fails to follow the accrual principle, and the accrued sales revenue is deferred or credited to the current account and not transferred to the sales revenue in time. When planning tax collection, we should pay attention to:

1. Check whether the sales of the enterprise are reasonable, and check by confirming the sales methods of the enterprise. For general sales business, such as payment and delivery, entrusted collection, collection and acceptance, etc.

there are two signs that its sales are established. First, the goods and products have been issued. Second, the payment has been received, or the receipt of the payment has been obtained. For other sales methods, according to the financial practice, the realization time of income is determined respectively.

2. check the original vouchers such as sales invoice and freight settlement of the enterprise, and find out whether the sales invoice of the enterprise has been issued and whether the commodity product has occurred by combining the credit subsidiary ledger such as finished goods, self-made semi-finished products, goods in stock and production cost and the product (commodity) outbound order of the enterprise.

3. Review the records of accounts receivable subsidiary ledger and advance receipt subsidiary ledger in cash book and deposit journal, and compare the relevant accounting vouchers with the product sales contract to find out whether the enterprise has obtained the payment for goods or obtained the voucher for requesting the payment for goods, and whether there is a phenomenon that the sales revenue should be recorded in the current account for a long time, and the sales revenue cannot be remembered.

4. Review the credit subsidiary ledger of "main business income", and check the original vouchers of enterprise sales with the entry time of sales income to see whether they are consistent. If they are not, further review the relevant accounting vouchers and original vouchers of the enterprise to find out whether the enterprise deliberately delays the entry time of income.

second, the sales return of the enterprise, whether in the current year or in the previous year, should offset the sales income of the current period. Enterprises sell goods by way of discount, if the sales amount and discount amount are indicated on the same invoice respectively.

sales returns, discounts and discounts occur in enterprises. In actual work, virtual sales returns may occur, or the sales amount and discount amount are not on the same invoice, but the discount amount is deducted from the sales amount.

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