Company income accounting: 1. Obtain accounting treatment of main business income, confirm income, debit: bank deposit, loan: main business income, payable taxes-payable value-added tax (output tax), carry-forward cost, debit: main business cost, loan: inventory goods. 2. Accounting treatment of other business income, other business income: selling raw materials, renting packaging materials and renting fixed assets, confirming income, borrowing: bank deposits, lending: other business income, taxes payable-VAT payable (output tax), carry-over costs, borrowing: other business costs, lending: raw materials.

company income refers to enterprise income. Enterprise income refers to the budget income formed by state-owned enterprises and institutions in the form of paid profits. Before 1986, the budget revenue and expenditure account used to be a category of the budget revenue account, which mainly included: (1) profits paid by state-owned enterprises to the national budget and capital occupation fees (fixed capital occupation fees and circulating capital occupation fees); (2) Adjustment tax, contract fee and lease fee converted from profit form; (3) The losses of enterprises made up by the state budget and the negative income formed by financial price subsidies; (4) all kinds of income paid by institutions to the state budget and the foreign service income of service enterprises and institutions affiliated to the foreign affairs department and staff going abroad. In different budget years, the specific scope of this kind of income is not completely consistent.

development history

except for some profits that can be retained by enterprises according to state regulations, most of them are turned over to the state in the form of "profits", and enterprise income and tax revenue are listed as the two main sources of national fiscal revenue. The proportion of enterprise income in national fiscal revenue exceeded 5% in most years from 1959 to 1978 and reached 63.9% in 196. Since 1978, the enterprise fund system and the profit retention system have been implemented successively, and the part of the profits left to the enterprise has increased. In particular, since 1983, the tax has been changed from profit to tax, and income tax has been levied on state-owned enterprises. The profits originally turned over have been paid through tax channels, and the proportion of enterprise income in the national budget income has dropped sharply, accounting for only about 2% from 1985 to 199.

after the two-step tax reform, the contents of enterprise income have changed several times. For example, the contents stipulated in 1991 mainly include: ① profits paid by enterprises that have not implemented tax reform, fixed capital occupation fees and working capital occupation fees; (2) the contract fees and lease fees paid by small industrial enterprises that implement the tax reform from profit to tax; (3) profits paid to the state budget by Chinese investors in Sino-foreign joint ventures; (4) according to the provisions of the state to sell and merge the property rights income of state-owned enterprises.