legal ground
Article 5 of the Enterprise Income Tax Law of People's Republic of China (PRC)
Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.
Article 6
The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income. Including:
(1) Revenue from the sale of commodities;
(2) Income from providing labor services;
(3) Income from property transfer;
(four) dividends, bonuses and other equity investment income;
(5) Interest income;
(6) Rental income;
(7) Royalty income;
(8) Receiving donation income;
(9) Other income.