According to Article 5 of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [2009] No.31): "The scope of sales income of developed products is the total price obtained in the process of selling developed products, including cash, cash equivalents and other economic benefits. All kinds of funds, fees and surcharges collected by enterprises on behalf of relevant departments, units and enterprises, which are included in the price of development products or invoiced by enterprises, shall be fully recognized as sales income according to regulations; If it is not included in the price of developed products, and invoices are issued by other departments and units outside the enterprise, it can be managed as receipts and payments. "