Sales (operating) income mainly consists of three parts. One is the main business income in accounting, the other is other business income in accounting, and the third is deemed sales income in income tax. ?

According to the provisions of Article 25 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China", enterprises exchange non-monetary assets, and use goods, property, and services for donations and compensation. Any use such as debt, sponsorship, fund-raising, advertising, samples, employee benefits or profit distribution shall be deemed to be the sale of goods, transfer of property or provision of services, unless otherwise stipulated by the financial and taxation authorities of the State Council.

Extended information:

Income subject to corporate income tax:

(Based on: operating income)

Article 12 Corporate Income Tax The monetary form in which an enterprise obtains income as mentioned in Article 6 of the Law includes cash, deposits, accounts receivable, notes receivable, bond investments prepared to be held until maturity, and debt exemptions.

The non-monetary forms of income obtained by enterprises as mentioned in Article 6 of the Enterprise Income Tax Law include fixed assets, biological assets, intangible assets, equity investments, inventories, bond investments not intended to be held until maturity, and labor services and related rights and interests, etc.

Article 13 The income obtained by an enterprise in non-monetary form as mentioned in Article 6 of the Enterprise Income Tax Law shall be determined based on its fair value.

The fair value mentioned in the preceding paragraph refers to the value determined according to the market price.

Article 14 The income from the sale of goods mentioned in Item (1) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by the enterprise from the sale of commodities, products, raw materials, packaging, low-value consumables and other inventories. income.

Article 15 The income from provision of labor services mentioned in Item (2) of Article 6 of the Enterprise Income Tax Law refers to enterprises engaged in construction and installation, repair and maintenance, transportation, warehousing leasing, finance and insurance, post and telecommunications, Consulting and brokerage, culture and sports, scientific research, technical services, education and training.

Income from catering and accommodation, intermediary agencies, health care, community services, tourism, entertainment, processing and other labor service activities.

Article 16 The income from transfer of property as mentioned in Item (3) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from the transfer of fixed assets, biological assets, intangible assets, equity, debt and other properties.

Article 17 The dividends, bonuses and other equity investment income referred to in Item (4) of Article 6 of the Enterprise Income Tax Law refer to the income an enterprise obtains from the investee due to equity investment.

Dividends, dividends and other equity investment income, unless otherwise stipulated by the finance and tax authorities of the State Council, are recognized based on the date when the investee makes a profit distribution decision.

Article 18 The interest income referred to in Item (5) of Article 6 of the Enterprise Income Tax Law refers to the funds provided by the enterprise to others for use but does not constitute an equity investment, or the funds obtained from the occupation of the enterprise’s funds by others. Income includes deposit interest, loan interest, bond interest, arrears interest and other income.

Interest income is recognized based on the date on which the debtor pays interest as stipulated in the contract.

Article 19 The rental income referred to in Item (6) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from providing the right to use fixed assets, packaging materials or other tangible assets.

Rental income is recognized based on the date on which the lessee pays rent as stipulated in the contract.

Article 20 The term “royalty income” as mentioned in Item (7) of Article 6 of the Enterprise Income Tax Law refers to the income from patents, non-patented technologies, trademark rights, copyrights and other franchises provided by enterprises. Income from use rights.

Royalty income shall be recognized based on the date on which the royalties are payable by the franchisee as stipulated in the contract.

Baidu Encyclopedia--Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China