Second repayment source: The second repayment source refers to the money obtained by the financier through handling the loan guarantee, that is, when the borrower is unable to repay the loan, it disposes of the collateral, pledge or recourse against the guarantor.
Extended data:
According to Article 6 of the Enterprise Income Tax Law, the income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income. Including: income from selling goods, income from providing labor services, income from transferring property, dividends and other equity investment income, interest income, rental income, royalties income, income from accepting donations and other income.
Article 7 stipulates that the following income in the total income is non-tax income: financial allocation, administrative fees collected according to law and incorporated into financial management, government funds and other non-tax income stipulated by the State Council.
Article 26 stipulates that the following income of an enterprise is tax-free income: income from debt interest, dividends and bonuses among qualified resident enterprises, income from dividends and bonuses obtained by non-resident enterprises with institutions and places in China, and income obtained by qualified non-profit public welfare organizations.
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