1. If the goods are sold by collection and acceptance, the income will be recognized 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, the income can be confirmed when the goods are issued;

4. The way to pay the commission for selling the goods on consignment, and confirm the income when receiving the consignment list. 

5. Product sharing: revenue is recognized at the time of product sharing.

Second, labor income.

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 charges. 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.

The enterprise income tax stipulates that the taxable income of taxpayers is calculated on the accrual basis. At the same time, the provisions on installment sales of goods, long-term engineering (labor) contracts and other business operations can be determined by the following methods:

1. If the goods are sold by installment, the realization of sales revenue can be determined according to the date when the price payable is purchased as agreed in the contract;

2. architecture. If the duration of installation, assembly engineering and provision of labor services exceeds 1 year, the realization of income can be determined according to the completion schedule or the workload completed;

3. Processing and manufacturing of large machinery and equipment, ships, etc. For other enterprises whose duration exceeds 12 months, the realization of income can be determined according to the completion schedule or the completed workload.

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. Royalty fees. 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. Service fees charged for providing repeated services to customers for a long time shall be confirmed when relevant service activities occur.

Three. Income from equity transfer of enterprises

When the transfer agreement comes into effect and the formalities for the change of rights and interests are completed, the realization of income is confirmed.

Four. Income from equity investment such as dividends and bonuses.

Unless otherwise stipulated by the competent financial and tax authorities, the realization of income shall be confirmed according to the date when the invested entity makes the profit distribution decision.

Verb (abbreviation of verb) interest income

Confirm the realization of income according to the date when the debtor pays interest as agreed in the contract.

Intransitive verb rental income

If the transaction contract or agreement stipulates that the lease term spans years and the rent is paid in advance in one lump sum, the above-mentioned confirmed income can be included in the relevant annual income by stages during the lease term.

Seven. royalty income

According to the date when the debtor, lessee and franchisee pay royalties as agreed in the contract, the realization of income is confirmed.

Eight. Donation income

Confirm the realization of income according to the date of actual receipt of donated assets.

Nine, the property obtained by the enterprise (including all kinds of assets, equity, creditor's rights, etc.). ) transfer income, debt restructuring income, donation income, unpaid accounts payable income, etc.

Whether it is embodied in monetary form or non-monetary form, unless otherwise specified, it should be included in the annual calculation and payment of enterprise income tax.

If the extended materials are sold in the following ways, the time to realize the income shall be confirmed in accordance with the following provisions:

1. If the goods are sold by collection and acceptance, the income will be recognized 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. The way to pay the commission for selling the goods on consignment, and confirm the income when receiving the consignment list.

Baidu Encyclopedia-Regulations for the Implementation of People's Republic of China (PRC) Enterprise Income Tax Law

Baidu Encyclopedia-Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Confirmation of Enterprise Income Tax Revenue

Baidu Encyclopedia-Enterprise Income Tax