estimated income requires estimated value-added tax. The details are as follows:

1. Generally, the estimation bookkeeping is aimed at the accounting processing at the time of purchase. That is, the estimation bookkeeping processing should be carried out when the purchase has been checked and received, the invoice has not been obtained, and the payment has not been made;

2. Generally, the income is accounted for under the condition of confirming the income. If the income is estimated, the VAT invoice may or may not be issued, but whether it is invoiced or not, it is taxable.

if the goods purchased by taxpayers have arrived, accepted and put into storage, but have not received the VAT deduction certificate and have not paid, they should be accounted for according to the estimated price in the list of goods or relevant contract agreements at the end of the month, and it is not necessary to account for the estimated input tax of VAT. At the beginning of next month, the original estimated entry amount will be written off in red letters. After obtaining the relevant VAT deduction certificate and being certified, the amount should be included in the relevant costs or assets. The following expenses incurred by the enterprise as long-term deferred expenses, which are amortized according to the regulations, are allowed to be deducted:

1. Reconstruction expenses of fixed assets that have been fully depreciated;

2. Reconstruction expenditure of leased fixed assets;

3. Expenditure on major repairs of fixed assets;

4. Other expenses that should be regarded as long-term deferred expenses.

legal basis: article 12 of the enterprise income tax of the people's Republic of China

when calculating the taxable income, the amortization expenses of intangible assets calculated by enterprises according to regulations are allowed to be deducted.

Amortization expense deduction is not allowed for the following intangible assets:

(1) Intangible assets whose self-developed expenses have been deducted when calculating taxable income;

(2) self-created goodwill;

(3) intangible assets unrelated to business activities;

(4) other intangible assets that cannot be deducted from amortization expenses.