Specifically reflect the calculation process of taxpayers’ sales (business) income and other income in production and operations. Specific filling requirements and related policies: (1) Line 1 "Total sales (operating) income" 1. Filling instructions: The amount is lines 2+7+12 of this form, that is, main business income plus other business income plus The above is regarded as sales revenue, and the amount in this line is filled in the sales (business) revenue in line 1 of the main table. The Bank’s data is used as the basis for calculating the deduction limits for business entertainment expenses, business promotion expenses, and advertising expenses. For taxpayers mainly engaged in foreign investment business, their investment income is the main business income, and the deduction limit for business entertainment expenses, etc. can be calculated based on this, but it is not reflected in this table. Fill in the "Details of Investment Income (Loss)" in Appendix 3 surface". 2. Data source: calculated from this table, amount = rows 2+7+12 of this table. 3. Note: The accounting system stipulates the basic conditions for the recognition of commodity sales revenue, that is, the revenue from commodity sales can only be recognized when the following four conditions are met: ① The enterprise has transferred the main risks and rewards of commodity ownership to the purchaser. ; ② The enterprise neither retains the continuing management rights that are usually associated with ownership nor exercises control over the goods sold; ③ The economic benefits related to the transaction can flow into the enterprise; ④ The related income and costs can be measured reliably? 6? 1 However, the tax law does not consider the risk of income in commodity ownership. This risk is a business risk and should be compensated by the company’s after-tax profits. The state does not enjoy the company’s after-tax profits, and of course it should not bear the company’s business risks. Therefore, the recognition of sales (operating) income in taxation not only includes main business income and other business income in accounting; it also includes deemed sales behavior that is not regarded as income in accounting and needs to be regarded as income according to corporate income tax policies. In addition, the principle of recognizing revenue realization in taxation is slightly different from that in corporate accounting. Taxation stipulates that when an enterprise sells goods or products and the goods have been shipped, and the revenue is obtained or a voucher for the price is obtained, it is recognized as revenue. (2) Line 2 "Main Business Income" 1. Instructions for filling in: Fill in the taxpayer's main business income in accounting according to the nature of the business in different industries. 2. Data source: From the "Responsible Business Income" row in the "Profit Statement" of the accounting report; at the same time, the amount = rows 3+4+5+6 of this table. That is, the sale of goods plus the provision of services plus the transfer of asset use rights plus a construction contract. 3. Relevant tax policies: Cash discounts incurred by taxpayers in their business operations are included in financial expenses, and other discounts and sales returns are reflected in the "main business income" on a net basis. For sales returns incurred by an enterprise, as long as the buyer provides appropriate proof of the return, the sales revenue for the current period can be offset by the return. 4. Note: A taxpayer may include unincorporated branches, business departments, etc. that are engaged in industrial manufacturing business, provision of labor services and other businesses. The operating income of each business must be accurately declared separately. Under the current circumstances, if the taxpayer has various internal businesses, it should also be reported separately for different businesses. (3) Line 3 "Sales of Goods" 1. Instructions for filling in: Fill in the main business income of enterprises engaged in industrial manufacturing, commodity circulation, agricultural enterprises and other commodity sales. 2. Data source: Taxpayers engaged in industrial manufacturing, commodity circulation, agricultural enterprises and other commodity sales enterprises come from the income from the sale of commodities in the accounting "supervisory business income". 3. Notes: (1) For industrial enterprises, the Bank’s reporting includes income from direct sales of products; income from product sales from self-established non-independent accounting sales agencies; income from entrusting others to sell products on behalf of others: income from entrusted processing business and industrial labor operations. The sales revenue of electricity, gas and water production enterprises and the revenue from mining and other mining operations of mineral resources shall be reported in this bank. (2) Commodity circulation enterprises, the Bank’s reporting includes domestic trade and import and export sales income of commodity circulation enterprises; income from purchasing and sales agency business: income from storage and transportation business, etc. (3) For real estate development enterprises, the Bank’s reporting includes sales revenue from construction sites (land); sales revenue from commercial housing; sales revenue from supporting facilities; revenue from agency construction projects (house construction): revenue from after-sales services for commercial housing; rental revenue from rental properties, etc. The principles for recognizing the income of real estate development enterprises shall be implemented in accordance with the provisions of the "Notice of the State Administration of Taxation on the Collection of Corporate Income Tax on Real Estate Development Business" (Guo Shui Fa [2006] No. 31).

If a developed product is sold in the form of a one-time full payment, the revenue should be recognized when the price is actually received or the evidence (right) to claim the price is obtained. If the development product is sold by installment payment, the revenue should be recognized according to the payment date stipulated in the sales contract or agreement. If the payer pays in advance, the revenue will be recognized on the actual payment date. If a development product is sold through a bank mortgage, the down payment shall be recognized as revenue on the date of actual receipt, and the remaining balance shall be recognized as revenue on the date when the bank mortgage loan is transferred. If the developed products are sold on an entrusted basis, the realization of revenue shall be recognized in accordance with the following principles: ① If the developed products are sold on an entrusted basis by payment of handling fees, the realization of income shall be recognized based on actual sales when the consignment list is received from the consignment unit. ② If the development product is entrusted to be sold in a deemed buyout method, the revenue shall be recognized when the sales list of the consignment unit is received at the price specified in the contract or agreement. ③ If the development product is entrusted to be sold through underwriting, the revenue should be recognized on the payment date according to the price agreed in the underwriting contract or agreement. If the underwriter pays in advance, the revenue will be recognized on the actual payment date. ④ If a base price (guaranteed price) is adopted and the developed product is commissioned to be sold by both parties in excess of the base price, the revenue shall be recognized when the sales list from the consignment unit is received based on the base price plus the share ratio exceeding the base price. The entrusting party and the entrusting party shall settle the list of sold developed products on a monthly or quarterly basis. The list of sold developed products should indicate the name, geographical location, serial number, quantity, unit price, amount, handling fee, etc. of the sold developed products. If the development product is first leased and then sold, the realization of income should be recognized according to the following principles: ① If the development product to be sold is converted into operating assets, first leased out by operating lease or leased out by finance lease and then sold, The price obtained during the lease period should be recognized as income as rental, and when the asset is sold, the income should be recognized as sales asset. ② If the development product to be sold is rented out on a temporary lease basis, the price obtained during the lease period shall be recognized as the rental income, and when the sale is made, the income shall be recognized as the sale of the development product. If income is obtained in the form of non-monetary asset sharing, the realization of the income should be recognized when the share is used to develop products. (3) Agricultural enterprises, the Bank reports sales income from the planting and breeding of agricultural products, as well as income from the primary processing of agricultural and forestry products. (4) Line 4 "Providing labor services" 1. Instructions for filling in: Fill in the main business income obtained by taxpayers engaged in providing labor services and carrying out other services such as tourism and catering services, transportation, postal communications, and foreign economic cooperation. 2. Data source: Taxpayers engaged in providing labor services and carrying out other services such as tourism and catering services, transportation, postal communications, foreign economic cooperation, etc., come from the income from labor services provided by the "supervisory business bite" in accounting accounting. The enterprise accounting system stipulates the basic conditions for revenue recognition when an enterprise provides external services: (1) For services that are started and completed within the same year, revenue should be recognized when the services are completed. (2) If the start and completion of labor services belong to different accounting years, and the results of the labor service transaction can be reliably estimated, the relevant labor service income should be recognized on the balance sheet date using the completion percentage method. When the total income and total cost of labor services can be measured reliably, the economic benefits related to the transaction can flow into the enterprise, and the degree of completion of the labor services can be reliably determined, then the results of the transaction can be reliably estimated. (3) When the results of a transaction for providing services cannot be reliably estimated, the income should be recognized and measured on the balance sheet date under the following conditions: ① If the cost of labor services that has been incurred is expected to be compensated, the revenue should be calculated based on the cost of services that have been incurred. Revenue is recognized at the cost amount, and the cost is carried forward at the same amount; ② If the labor costs that have been incurred are not expected to be fully compensated, revenue should be recognized based on the amount of labor costs that can be compensated, and the labor costs that have been incurred should be recognized as the current period. cost. The difference between the amount of recognized revenue and the incurred labor costs is regarded as a loss: ③ If all the labor costs that have been incurred are not expected to be compensated, the incurred labor costs should be regarded as current expenses and no revenue will be recognized. 3. Notes: (1) For tourism, catering, and service enterprises, the bank’s reporting includes the operating income of travel agencies; the operating income of restaurants, guesthouses, and inns; the business income of restaurants and restaurants; haircuts, bathrooms, photography, washing, dyeing, and repairs Income from services such as entertainment venues, dance halls, and resorts.

(2) Transportation enterprises, the Bank reports income from transportation businesses including railways, highways, pipelines, aviation, ocean, inland shipping, ports, loading and unloading, etc. (3) Postal communications enterprises. The postal income reported by the Bank includes letter income, money order income, philatelic income, parcel income, confidential communication income, newspaper and magazine issuance income, savings business income, international, Hong Kong, Macao and Taiwan postal income and other postal income; Telecommunications revenue includes long-distance telecommunications revenue, local telephone revenue and other telecommunications revenue. (4) For foreign economic cooperation service enterprises, the Bank reports income from contracting projects, technical services, provision of labor services and other businesses. (5) Line 5 "Transfer of asset use rights" 1. Filling instructions: Fill in the taxpayers engaged in intangible assets and fixed asset leasing business, due to the transfer of intangible asset use rights (such as trademark rights, patent rights, proprietary technology use rights, copyrights, franchises, etc.) and rental income from leasing fixed assets. 2. Source of evidence: There are two main categories in accounting for transferring the right to use assets. One is interest income, which refers to the interest income withdrawn from transferring the right to use cash assets. It is divided into enterprise deposit interest income, enterprise deposit interest income, and enterprise deposit interest income. Loan interest income (including interest on arrears paid to external entities and entrusted loans) and treasury bond interest income, deposit interest income and corporate loan interest income directly offset "financial expenses", and treasury bond interest income is included in investments as "debt investment" Income, fill in the 4th column of the "Investment Income (Loss) Detailed Schedule" in Appendix 3: The other category is the usage fee income, the creditor's interest income and dividend income obtained from transferring the right to use assets, etc., which is the same as the interest income from government bonds. And fill in Appendix 3 (Investment Income (Loss) Details); the transfer and disposal of fixed assets and the sale of intangible assets (transfer of ownership) are "non-operating income". Therefore, our data comes from taxpayers engaged in the leasing business of intangible assets and fixed assets. In accounting calculations, the transfer of the right to use intangible assets (such as trademark rights, patent rights, and use of proprietary technology) is included in the main business income. rights, copyrights, franchises, etc.) and rental income from leasing fixed assets. 3. Relevant tax policies: For taxpayers who charge one-time usage fees for more than one year, the income can be recognized in installments according to the usage period.