How to fill in the List of Sales (Business) Income and Other Income

It specifically reflects the calculation process of sales (business) income and other income of taxpayers in production and operation. Specific reporting requirements and related policies: (1) Line 1 "Total sales (business) income" 1. Description: The amount is line 2+7+12 of this table, that is, the income from main business plus other business plus deemed sales income, and the amount of this line is filled in the sales (business) income in line 1 of the main table. The Bank's data is used as the calculation base for calculating the deduction limit of business entertainment expenses, business publicity expenses and advertising expenses. For taxpayers who are mainly engaged in foreign investment business, their investment income is the main business income, and the deduction limit of business entertainment expenses can be calculated accordingly, but it is not reflected in this table, and is filled in Schedule 3, Investment Income (Loss) Schedule. 2. Data source: derived from the calculation in this table, with the amount = line 2+7+12 in this table. 3. Precautions: The accounting system stipulates the basic conditions for the recognition of commodity sales income, that is, the income from commodity sales can only be recognized when it meets the following four conditions: ① The enterprise has transferred the main risks and rewards of commodity ownership to the buyer; (2) The enterprise neither reserves the right to continue management, which is usually associated with ownership, nor controls the goods sold; ③ The economic benefits related to the transaction can flow into the enterprise; (4) related income and cost can be reliably measured? 6? However, the tax law does not consider the risk of income on the ownership of goods, which belongs to the business risk of enterprises and should be compensated by the after-tax profits of enterprises. The state does not enjoy the after-tax profits of enterprises, and of course it should not bear the business risks of enterprises. Therefore, the tax recognition of sales (business) income includes not only the main business income and other business income in accounting; It also includes the income that is regarded as sales behavior and needs to be done according to the enterprise income tax policy. In addition, the principle of recognizing income realization in taxation is slightly different from that in enterprise accounting treatment. Taxation stipulates that the goods or products sold by enterprises have been issued, and the income is obtained or the receipt of the price is obtained, which is recognized as income. (II) Line 2 "Income from main business" 1. Description: Taxpayers' income from main business in accounting should be reported separately according to the business nature of different industries. 2. Data source: it comes from the line of "competent business income" in the income statement of accounting statements; At the same time, the amount = line 3+4+5+6 in this table. That is, selling goods plus providing services plus transferring the right to use assets plus building contracts. 3. Relevant tax policies: cash discounts incurred in taxpayers' business operations are included in financial expenses, and other discounts and sales returns are all reflected in "main business income" in net terms. If the enterprise returns sales, as long as the buyer provides appropriate proof of the return, the sales income of the current return period can be offset. 4. Precautions: A taxpayer may include branches and business departments of unincorporated persons engaged in industrial manufacturing business, providing labor services, etc., and must accurately declare the operating income of each business separately. Under the current circumstances, if taxpayers have various businesses, they should also report them separately. (III) Line 3, "Selling Commodities" 1. Description: Reporting the main business income of enterprises engaged in industrial manufacturing, commodity circulation, agricultural enterprises and other commodity sales. 2. Source of data: Taxpayers engaged in industrial manufacturing, commodity circulation, agricultural enterprises and other commodity sales enterprises come from the income from the sales of goods in charge of business accounting. 3. Precautions: (1) For industrial enterprises, the income reported by the Bank includes direct sales of products; Self-established non-independent accounting sales organization's product sales revenue; Income from entrusting others to sell products on commission: income from entrusted processing business and industrial labor service operation. The sales income of electric power, gas and water production enterprises and the income of mining business such as mineral resources exploitation are reported in this bank. (2) Commodity circulation enterprises, including domestic trade and import and export sales income of commodity circulation enterprises; Income from purchasing and consignment business: income from storage and transportation business, etc. (3) Real estate development enterprises, including the sales income of construction sites (land) reported by the Bank; Commercial housing sales revenue; Sales revenue of supporting facilities; Income from agent construction (agent building): after-sales service income of commercial housing; Rental housing rental income, etc. The principle of income recognition for real estate development enterprises shall be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China on the Collection of Enterprise Income Tax for Real Estate Development Business (Guo Shui Fa [26] No.31). If the development products are sold in a lump sum, the realization of income shall be confirmed when the price is actually received or the credentials (rights) for asking for the price are obtained. If the development products are sold by installment, the realization of income shall be confirmed according to the payment date agreed in the sales contract or agreement. If the payer pays in advance, the realization of income will be confirmed on the actual payment date. If the development products are sold by bank mortgage, the down payment shall be confirmed on the actual receipt date, and the balance shall be confirmed on the transfer date of bank mortgage loan. The realization of income should be confirmed according to the following principles if sales of developed products are entrusted: ① If sales of developed products are entrusted by paying commission fees, the realization of income should be confirmed according to the actual sales when the consignment list is received from the consignment unit. (2) If the development products are commissioned by the way of deemed buyout, the realization of income shall be confirmed when the consignment list is received at the price stipulated in the contract or agreement. (3) If the developed products are commissioned by underwriting, the realization of income shall be confirmed on the payment date according to the price agreed in the underwriting contract or agreement. If the underwriter pays in advance, the realization of income will be confirmed on the actual payment date. (4) If the base price (guaranteed reserve price) is adopted and the development products are entrusted to be sold by the two parties in excess of the base price, the realization of income shall be confirmed when the base price is added to the price calculated according to the proportion of the super base price. The entrusting party and the accepting party shall settle the list of developed products on a monthly or quarterly basis. The list of developed products sold shall specify the name, geographical location, number, quantity, unit price, amount and handling fee of the developed products sold. If the developed products are rented out first and then sold, the realization of income should be confirmed according to the following principles: ① If the developed products for sale are converted into operating assets, which are rented out by operating lease or financial lease before being sold, the income obtained during the lease period should be confirmed according to the rent, and the realization of income should be confirmed according to the sales assets when being sold. (2) If the development products for sale are rented out by temporary lease, the price obtained during the lease period shall be recognized as the realization of income according to the rent, and then the realization of income shall be recognized according to the sales of development products when selling. If income is obtained in the form of non-monetary assets sharing, the realization of income should be confirmed when the products are distributed. (3) Agricultural enterprises, including the sales income of planting and breeding of agricultural products, as well as the initial processing income of agricultural and forestry products. (IV) Line 4 "Providing Labor Services" 1. Description: Report the main business income obtained by taxpayers who provide labor services and carry out other services such as tourism and catering services, transportation, postal communication and foreign economic cooperation. 2. Source of data: Taxpayers who provide services such as tourism and catering services, transportation, postal communication, and foreign economic cooperation, and carry out other services, come from the income from the services provided by the "competent business" in accounting. The accounting system for enterprises stipulates the basic conditions for the income recognition of services provided by enterprises to the outside world: (1) The income should be recognized when the services are started and completed in the same year. (2) If the start and completion of labor services belong to different accounting years, the related labor income shall be recognized by the percentage completion method on the balance sheet date, provided that the results of the labor service transaction can be reliably estimated. When the total income and total cost of labor services can be reliably measured, the economic benefits related to the transaction can flow into the enterprise, and the degree of completion of labor services can be reliably determined, the result of the transaction can be reliably estimated. (3) If the result of the transaction of providing labor services cannot be reliably estimated, the income shall be recognized and measured on the balance sheet date in the following situations: ① If the labor costs that have occurred are expected to be compensated, the income shall be recognized according to the amount of labor costs that have occurred? 6? 5 and carry forward the cost according to the same amount; (2) If the labor costs that have occurred are not expected to be fully compensated, the income should be recognized according to the amount of labor costs that can be compensated, and the labor costs that have occurred should be regarded as the current expenses. If the amount of income recognized is less than the difference of the labor cost that has occurred, it shall be regarded as a loss: ③ If all the labor cost that has occurred is expected to be unable to be compensated, it shall be regarded as the current expense, and no income shall be recognized. 3. Precautions: (1) For tourism, catering and service enterprises, the bank's reporting includes the operating income of travel agencies; Operating income of hotels, guesthouses and hotels; Business income of restaurants and restaurants; Income from services such as haircut, bathroom, photography, washing and dyeing, and repair; Revenues from amusement parks, dance halls and resorts. (2) For transportation enterprises, the Bank shall report the income of transportation business including railways, highways, pipelines, aviation, ocean, inland river shipping, ports, loading and unloading, etc. (3) Postal communication enterprises, the postal income reported by the Bank includes mail income, bill of exchange income, philatelic income, parcel income, confidential communication income, newspaper distribution income, savings business income, international, Hong Kong, Macao and Taiwan postal income and other postal income; Telecommunication income includes long-distance telecommunication income, local telephone income and other telecommunication income. (4) For foreign economic cooperation service enterprises, the income reported by the Bank includes contracted projects, technical services, provision of labor services and other businesses. (V) Line 5 "Assignment of the right to use assets" 1. Description: Fill in the royalty income obtained by assigning the right to use intangible assets (such as trademark right, patent right, proprietary technology right, copyright, franchise, etc.) and the rental income obtained by renting fixed assets for taxpayers engaged in intangible assets and fixed assets. 2. According to the source, there are two main categories in accounting for the assignment of the right to use assets. One is interest income, which refers to the interest income extracted from the assignment of the right to use cash assets, which is divided into enterprise deposit interest income, enterprise loan interest income (including the interest paid by other units and entrusted loan interest) and debt interest income. The deposit interest income and enterprise loan interest income directly offset the "financial expenses", and debt interest income is included in the investment income as "debt investment". Fill in the fourth column of Schedule III "Detailed Statement of Investment Income (Loss)": the other category is the creditor's rights interest income and dividend income obtained by transferring the right to use assets, which are reported in Schedule III (Detailed Statement of Investment Income (Loss)) together with debt interest's income; Transfer and disposal of fixed assets and sale of intangible assets (transfer of ownership) belong to "non-operating income". Therefore, the data of the Bank come from the user fee income obtained by transferring the right to use intangible assets (such as trademark right, patent right, proprietary technology right, copyright, franchise, etc.) and the rental income obtained by renting fixed assets, which are included in the main business income in accounting. 3. Relevant tax policies: If the one-time use fee charged by the taxpayer exceeds one year, the income can be recognized by stages according to the use period.