Legal analysis: the scope of declared property includes: salary, housing accumulation fund, bonus, allowance, subsidy and other income. Real estate such as land and real estate. Movable property with greater value, such as vehicles and valuable personal belongings. Bank deposits, rents, government subsidies, dividends from rural collective organizations and other production and operation income. Equity and its income. Stocks, funds and other securities. Investment insurance, intellectual property income. Property acquired by inheritance or gift. Other property or rights jointly owned by husband and wife according to law.

Legal basis: Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the calculation of taxable income of an enterprise is based on the accrual basis and belongs to the income and expenses of the current period, regardless of whether the payment is received or not. The income and expenses that do not belong to this period, even if the money has been received and paid in this period, are not regarded as the income and expenses of this period. Except as otherwise provided by this Ordinance and the competent departments of finance and taxation of the State Council.