How to fill in Schedule 1 (1) of the "Income Detailed Statement"

1. Scope of application

This form is suitable for the implementation of corporate accounting systems and small business accounting Resident taxpayers of general industrial and commercial enterprises that comply with the system, corporate accounting standards and industry-specific accounting systems.

2. Basis and content of filling in the report

According to the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations, relevant tax policies, as well as corporate accounting systems and small business accounting system, corporate accounting standards, and industry-specific accounting system regulations, fill in "main business income", "other business income" and "non-operating income", as well as "deemed sales income" recognized in accordance with tax regulations.

3. Instructions for filling in relevant items

1. Line 1 "Total sales (operating) income": fill in the main business income and other income recognized by the taxpayer in accordance with the national unified accounting system Business income, and deemed sales income recognized under tax regulations.

The Bank’s data is used as the basis for calculating the deduction limit for business entertainment expenses, advertising expenses and business promotion expenses.

2. Line 2 "Total operating income": Fill in the main business income and other business income recognized by the taxpayer in accordance with the national unified accounting system.

The amount of this bank is filled in the first row of the main table.

3. Line 3 "Main Business Income": Fill in the taxpayer's main business income calculated in accordance with the national unified accounting system according to the nature of the business in different industries.

(1) Line 4 "Sales of Goods": Fill in the main business income obtained by enterprises engaged in industrial manufacturing, commodity circulation, agricultural production and other commodity sales.

(2) Line 5 "Providing Labor Services": Fill in the main business income obtained by taxpayers engaged in providing tourism catering services, transportation, postal communications, foreign economic cooperation and other labor services, and conducting other services.

(3) Line 6 "Transfer of asset use rights": Fill in the information obtained by transferring the use rights of intangible assets (such as trademark rights, patent rights, proprietary technology use rights, copyrights, franchise rights, etc.) The usage fee income and the rental income obtained from leasing fixed assets, intangible assets and investment real estate with leasing business as the basic business are accounted for in the main business income.

(4) Line 7 "Construction Contract": Fill in the taxpayer's main business income from the construction of buildings, roads, bridges, dams and other buildings, as well as ships, aircraft, large machinery and equipment, etc.

4. Line 8: Fill in the taxpayer’s other business income calculated in accordance with the national unified accounting system according to the nature of the business in different industries.

(1) Line 9 "Material Sales Income": Fill in the taxpayer's income from the sale of materials, scraps, scraps, waste materials, etc.

(2) Line 10 "Purchase and Sales Agency Fee Income": Fill in the fee income earned by taxpayers from purchasing and selling goods on behalf of others and entrusted to sell goods on behalf of others.

(3) Line 11 "Packaging rental income": fill in the rent received by the taxpayer from leasing or lending packaging and the deposit confiscated for overdue packaging.

(4) Line 12 "Others": Fill in the taxpayer's other business income not listed above that is calculated in accordance with the national unified accounting system.

5. Line 13: Fill in the taxable income that is not accounted as sales in the taxpayer’s accounting, but is recognized as sales according to tax regulations.

(1) Line 14 "Non-monetary transactions are deemed to be sales income": If the taxpayer has non-monetary transactions and the accounting has not confirmed or not fully recognized the profits and losses, it should be deemed as sales revenue according to tax regulations. Sales recognize taxable income.

If taxpayers have recognized non-monetary transaction gains and losses in accordance with the national unified accounting system, they shall directly report the difference between the fair value of the assets exchanged in the non-monetary transaction and the recognized non-monetary transaction income.

(2) Line 15 "Goods, property, and services are deemed to be sales revenue": Fill in the taxpayer's use of goods, property, and services for donations, debt repayments, sponsorships, fund-raising, advertising, samples, and employees For purposes such as welfare or profit distribution, taxable income shall be recognized as sales according to tax regulations.

(3) Line 16 "Other deemed sales income": In addition to the above items, fill in the taxable income recognized as taxable income in accordance with tax regulations.

6. Line 17 "Non-operating income": fill in the amount of various incomes that the taxpayer has no direct relationship with production and operations. This row of data is filled in row 11 of the main table.

(1) Line 18 "Fixed asset surplus": Fill in the fixed asset surplus incurred by the taxpayer during the asset inventory.

(2) Line 19 "Net income from the disposal of fixed assets": fill in the net income obtained by the taxpayer from the disposal of fixed assets.

(3) Line 20 "Income from non-monetary asset transactions": Fill in the amount of non-monetary transactions incurred by the taxpayer that are recognized as gains and losses in accordance with the national unified accounting system. For taxpayers who implement the Accounting Standards for Business Enterprises, if the transaction has commercial substance and the assets exchanged are fixed assets? The poor people in the valley are in trouble. The poor people in Dongpu are asked by the poor people to ask for help. Where can the poor magpie be hurt? The poor people are looking for the miscellaneous ΦNe?/Pgt;

(4) Line 21 "Income from the sale of intangible assets": fill in the amount of net income obtained by the taxpayer from the disposal of intangible assets.

(5) Line 22 "Penalty Income": Fill in the fine income obtained by the taxpayer in daily business and management activities.

(6) Line 23 "Debt Restructuring Gains": Fill in the debt restructuring gains recognized by the taxpayer from the debt restructuring behavior.

(7) Line 24 "Government subsidy income": Fill in the amount of monetary assets or non-monetary assets obtained by taxpayers from the government for free, including subsidy income.

(8) Line 25 "Donation Income": Fill in the recognized income received by the taxpayer from donations of monetary assets and non-monetary assets given free of charge by other enterprises, organizations or individuals.

(9) Line 26 "Others": Fill in the taxpayer's other non-operating income that is not listed in the above items and is calculated in accordance with the national unified accounting system.

4. Intra-table and inter-table relationships

(1) Intra-table relationships

1. Row 1 = Row 2+13 of this table.

2. Row 2 = Row 3+8 of this table.

3. Row 3 = Row 4+5+6+7 of this table.

4. Row 8 = Row 9+111+12 of this table.

5. Row 13 = Row 14+15+16 of this table.

6. Row 17 = Total of rows 18 to 26 of this table.

(2) Relationship between tables

1. Row 1 = Row 4 of Schedule 8

2. Row 2 = Row 1 of main table

3. Row 13 = Row 2, Column 3 of Schedule 3

4. Row 17 = Row 11 of the main table