In general, the income tax declaration income must be greater than or equal to the value-added tax income. For example:
Article 14 The term "income from the sale of goods" as mentioned in Item (1) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from the sale of commodities, products, raw materials, packaging materials, low-value consumables and other inventories. (This income tax income is equal to the value-added tax income) Article 15 The income from providing 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 repair, transportation, warehousing and leasing, finance and insurance, post and telecommunications, consulting and brokerage, culture and sports, scientific research, technical services, education and training, catering and accommodation, agency, medical care, community service, tourism, entertainment and processing. (There is no value-added tax, only business tax) Article 16 The term "income from property transfer" 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, creditor's rights and other property. (Some have value-added tax, some have no value-added tax) Article 17 The income from equity investment such as dividends and bonuses mentioned in Item (4) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from the invested entity due to equity investment. Dividends, bonuses and other equity investment income shall be realized according to the date when the investee makes the profit distribution decision, unless otherwise stipulated by the competent financial and tax authorities of the State Council. Article 18 The term "interest income" as mentioned in Item (5) of Article 6 of the Enterprise Income Tax Law refers to the income that an enterprise provides funds to others for use, but does not constitute equity investment, or that others occupy enterprise funds, including deposit interest, loan interest, bond interest, arrears interest and other income. Interest income, according to the date of interest payable by the debtor as agreed in the contract, confirms the realization of income. Article 19 The term "rental income" as mentioned 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, according to the date when the lessee should pay the rent as agreed in the contract, the realization of income is confirmed. Article 20 The term "income from royalties" as mentioned in Item (7) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by enterprises from providing the right to use patents, non-patented technologies, trademarks, copyrights and other franchises. Royalty income shall be recognized according to the date when the concessionaire pays the royalties as agreed in the contract. Article 21 The income from accepting donations mentioned in Item (8) of Article 6 of the Enterprise Income Tax Law refers to the monetary assets and non-monetary assets donated by other enterprises, organizations or individuals. Accept the donation income, and confirm the realization of the income according to the date when the donated assets are actually received. Article 22 The term "other income" as mentioned in Item (9) of Article 6 of the Enterprise Income Tax Law refers to other income obtained by an enterprise except the income specified in Items (1) to (8) of Article 6 of the Enterprise Income Tax Law, including enterprise asset surplus income, overdue packaged deposit income, accounts payable that cannot be repaid, accounts receivable recovered after bad debt losses are handled, debt restructuring income, subsidy income, liquidated damages income, exchange gains, etc. Only three of the above income taxes are subject to VAT. You can find it from the above items. 2. Indicator name: Abnormal analysis of the elasticity coefficient of the main business income change rate and the main business profit change rate of taxpayers. To put it bluntly, it is to count the growth rate of the chain. In other words, there is a question of whether income and profit grow simultaneously. In addition, according to the principle of accounting ratio, the growth of profits and expenses is not synchronous. This has nothing to do with the billing cycle of the billing customer. While confirming income, we should also confirm cost. Isn't it? 3. Indicator name: Exception in reporting business entertainment expenses. Telephone charges, announcement fees and membership fees should be included in management fees. Incorrect project accounting leads to the expansion of business entertainment expenses, which is abnormal. Suggest adjusting the subjects. If adjustments are needed, try to adjust them. No rows were found. You can fill in others, but there must be paper instructions.