1, with different properties. Turnover is the total price and extra-price expenses charged by taxpayers to the other party for providing taxable services, transferring intangible assets or selling real estate; Operating income refers to the income obtained from the main business or other businesses;

2. The calculation formula is different. Turnover is that turnover divided by the number of transactions equals the average transaction unit price, and turnover divided by the number of sales equals the average product unit price; Operating income refers to operating income equal to main business income plus other business income or operating income equal to product sales (or service volume) multiplied by product unit price (or service unit price);

3. The classification is different. Turnover is accounting, finance and cash management; Operating income is divided into main business income and other business income.

Legal basis: Article 36 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

Business dealings between enterprises or institutions and places engaged in production and business operations established by foreign enterprises in China and their affiliated enterprises shall be charged or paid according to business dealings between independent enterprises; The tax authorities have the right to make reasonable adjustments if the amount of taxable income or income is reduced without collecting or paying the price or expenses according to the business dealings between independent enterprises.

Article 55

When the tax authorities conduct tax inspection on taxpayers engaged in production and business operations in the previous tax period according to law, they may take tax preservation measures or compulsory enforcement measures in accordance with the approval authority stipulated in this Law if they find that taxpayers have obvious signs of evading their tax obligations and transferring or concealing their taxable commodities, goods and other property or taxable income.