1, profits paid by enterprises
Refers to the net income paid by enterprises and institutions with business activities to the state finance according to the relevant provisions of the state. Socialist profit is the monetary expression of some social products created by laborers for the country, and some of them should be turned over to the state finance according to regulations.
2. Dividends of state-owned shares
Earn dividend income of state-invested enterprises by relying on owners' rights and interests and according to enterprise benefits. By receiving dividends, the state can increase fiscal revenue on the one hand, and supervise the operation of state-owned assets on the other hand, and safeguard the legitimate rights and interests of state-owned assets.
3. Income from property right transfer
Patent right belongs to property right, and patent transfer refers to a contract in which the patentee, as the transferor, transfers the ownership of his invention-creation patent to the transferee, and the transferee pays the agreed price. The party who obtains the patent right through the patent right transfer contract becomes the new legal patentee.
4, enterprise liquidation income
The people's court shall set up a liquidation group to take over the bankrupt enterprise within 15 days from the date of declaring the enterprise bankrupt. The liquidation group consists of shareholders, relevant departments and professionals.
5. Other income
Refers to other income obtained by the enterprise except the above income, including excess income of enterprise assets, overdue deposit income of packaging materials, accounts payable that cannot be paid, accounts receivable recovered after bad debt losses are handled, debt restructuring income, subsidy income, liquidated damages income, exchange income, etc.
Account setting of operating income of state-owned capital:
1, this course reflects the income obtained from the operation and use of state-owned property.
2. In the new subject, "state-owned capital investment income" is set under "state-owned capital operating income" according to the form of income, so as to reflect the profits, dividends, bonuses and rental income of state-owned assets paid by enterprises that use state-owned assets.
3. The new subject covers the operating income of 40 types of state-owned assets and the planned loss subsidy of 4 1 type state-owned enterprises in the original subject. At the same time, it solves the problems that the classification standard of operating income of state-owned assets is not uniform at present, and the planned loss subsidies of state-owned enterprises are no longer subdivided according to future management requirements.