boho chic jewelry wholesale What is the principle of corporate income tax income confirmation
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wholesale 316 stainless steel jewelry chain from china The basic principles of corporate income tax revenue are the principles of systems and responsibilities and the principle of essence. Article 6 of the corporate income tax law referred to as non -monetary forms of income, including fixed assets, biological assets, intangible assets, equity investment, inventory, not preparing to hold bond investment, labor services, and related rights.
. What income of the enterprise includes?
The policy is based on Article 6 of the "Enterprise Income Tax Law", enterprises are in the form of currency and non -currency forms The income obtained from various sources is the total income. Including:
(1) Sales of cargo income;
(2) Provide labor income;
(3) transfer property income;
(4) dividend, dividend, etc. Equity investment income;
(5) Interest income;
(6) Rental income;
(7) Conductable use fee income;
(8) receiving donation income;
(9) Other income.
. There are differences in the confirmation of income
If account confirmation: Enterprises use products for marketing or sales, communication entertainment, dividend distribution, foreign donation and other aspects, etc. According to the specific use, we should debit on the book value of the product to debit "business expenses -business publicity costs", "management expenses -communication entertainment fee", "out -of -business expenditure" and other subjects.
The tax law confirmation: The tax law stipulates that the product should be used for marketing or sales, communication entertainment, dividend distribution, and foreign donations. The difference between the difference between the value and the book value should increase the taxable income; on the other hand, the operating expenses, management expenses, and out -of -business expenditure in the above accounting may not be deducted before tax (such as non -public welfare donations), or only only It can be deducted (such as communication paids) with other similar expenditures of the year (such as communication).
. The following production and operation business of the enterprise can confirm the realization of the income in installments:
(1) If the goods are sold in installments, the realization of the income in accordance with the receipt date agreed in the contract will be confirmed. ;
(2) Enterprise entrusted processing and manufacturing large -scale machinery and equipment, ships, aircraft, and engaging in construction, installation, assembly engineering, or other labor services, etc., which lasts for more than 12 months, will be completed within 12 months of taxation or completion within the year of taxation or completion Confirm the realization of income.