If the non-operating income belongs to taxable income and needs to be invoiced, if it belongs to the business to which value-added tax applies, a value-added tax invoice shall be issued; If it is not a VAT business, there is no need to issue a VAT invoice.
The following incomes obtained by enterprises, institutions and social organizations are taxable income
(1) Income from production and operation of labor services refers to taxpayers' sales of commodities (products), provision of labor services, operating income, settlement income of project price, industrial operating income and other business income.
(2) The term "income from property transfer" refers to the income obtained by taxpayers from the paid transfer of various types of property, including the income from the transfer of fixed assets, marketable securities, equity and other property.
(3) Interest income refers to the interest paid by taxpayers for purchasing various bonds and other securities, the interest owed by other units and other interest income.
(4) Rental income refers to the rental income obtained by taxpayers from renting fixed assets, packaging materials and other properties.
(5) Royalty income refers to the income obtained by taxpayers from providing or transferring patent rights, non-patented technologies, trademark rights, copyrights and other franchise rights.
(6) The term "dividend income" refers to the dividends and bonus income shared by taxpayers who invest abroad.
(7) Other income, including fixed assets inventory surplus income, fine income (except fine income obtained by institutions acting as government functions), packaged deposit income, accounts payable, material and cash inventory surplus income that cannot be paid due to creditors, and other income.
How to calculate the company's non-operating income?
Non-operating income refers to all kinds of income recognized by enterprises that are not directly related to their daily activities, mainly including non-current assets disposal income, government subsidies, inventory income (cash) income, non-monetary assets exchange income, debt restructuring income, donation income, accounts payable that cannot be paid, etc. It is not generated by the consumption of business capital, but is essentially net income. The accounting treatment of non-operating income is as follows:
1. When an enterprise transfers a fixed asset, it should first carry forward the original value of the fixed asset and the accrued accumulated depreciation amount, debit the subjects of "Fixed Asset Cleaning" and "Accumulated Depreciation" and credit the subjects of "Fixed Assets".
Upon receipt of the agreed price, debit the account of "bank deposit" and credit the account of "fixed assets liquidation"; Finally, if the profit and loss are carried forward and cleared, and the transfer price is higher than the net book value of fixed assets, the account of "clearing fixed assets" can be debited and credited to the account of "non-operating income".
2. When an enterprise disposes of intangible assets, it should debit "bank deposit" and other subjects according to the actual amount received, debit "accumulated amortization" and credit "tax payable" and "bank deposit" and other subjects according to the relevant taxes and fees payable.
Credit "intangible assets" according to the book balance, and credit "non-operating income-income from disposal of non-current assets" according to the credit balance. Where provision for impairment has been made, it shall be carried forward at the same time.
Three. Confirmed government subsidy income, debit "bank deposits", "deferred revenue" and other subjects, credited to the subject.