Accounts payable for more than three years are not counted as income, and sometimes they are counted as extra income. Only income tax adjustment is made, and other taxes are not counted. The specific situation depends on how the competent tax authorities choose tax policies. The reason for this is the following：

The original Administrative Measures for Deduction before Income Tax on Property Losses of Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China OrderNo. 13) has the following provisions: "If the value of the property losses that have been declared and deducted by an enterprise has been restored or compensated, it shall be incorporated into the taxable income in the year when the value is restored or actually compensated. Accounts payable that cannot be paid due to the creditor's reasons, including accounts payable that have not been paid for more than three years, shall be combined with the taxable income of the current period to pay enterprise income tax according to law if the creditor confirms the loss in accordance with the provisions of these Measures and deducts it before tax. "

Under the new tax law, the documents under the original tax law have become invalid, but the new law does not clearly stipulate this. However, Article 18 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Pre-tax Deduction of Enterprise Asset Losses (Guo Shui Fa [2009] No.88) stipulates: "If the receivables are overdue for more than three years, the enterprise may confirm that the debtor is insolvent, has suffered losses for three consecutive years, or has stopped operating for more than three consecutive years. Accordingly, under certain conditions, if the accounts payable unpaid by the debtor for more than three years have been confirmed by the creditors and deducted before tax, the enterprise income tax shall be calculated and paid.

Therefore, there is no clear policy basis to support whether it is appropriate to increase taxable income for all unpaid items that have been payable for more than three years.

In addition, according to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Foreign-invested Enterprises and Foreign Enterprises Accepting Donation Tax Treatment (Guo Shui Fa [1999]No. 195), the unpaid amount of the enterprise shall be included in the annual income of the enterprise to calculate and pay enterprise income tax. If the tax authorities refer to the implementation, they can only pay enterprise income tax and see how the tax authorities implement it.