According to the Enterprise Income Tax Law of People's Republic of China (PRC)

Article 5

Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.

Article 6

The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income. Including:?

(1) Revenue from the sale of commodities; ?

(2) Income from providing labor services; ?

(3) Income from property transfer; ?

(four) dividends, bonuses and other equity investment income; ?

(5) Interest income; ?

(6) Rental income; ?

(7) Royalty income; ?

(8) Receiving donation income; ?

(9) Other income.

Article 7

The following income from the total income is non-taxable income:

(1) financial allocation; ?

(2) Administrative fees and government funds collected according to law and incorporated into financial management; ?

(3) Other non-taxable income as stipulated by the State Council.

Extended data

The role of taxation is the external expression of taxation function under certain economic conditions. In different historical stages, tax functions play different roles. Main forms At this stage, the role of taxation is mainly manifested in the following aspects:

1. Taxation is the main form and tool for the state to organize fiscal revenue, and it plays an important role in safeguarding and realizing fiscal revenue. Because taxation is compulsory, free and fixed, it can ensure the stability of income; At the same time, tax collection is very extensive, and fiscal revenue can be raised in many ways.

2. Taxation is one of the important levers for the state to regulate the economy. The state regulates social production, exchange, distribution and consumption through the setting of tax categories and the provisions on tax items, tax rates, tax increase or tax reduction and exemption, and promotes the healthy development of social economy. Defend state power.

3. Taxation has the function of maintaining state power, which is a necessary condition for the emergence and existence of taxation, and the existence of state power depends on the existence of taxation. Without taxes, the state machine can't work effectively. At the same time, tax distribution is not based on the principle of reciprocity and ownership, but on the basis of political rights to adjust material interests, reflecting what the state supports and restricts, so as to achieve the purpose of maintaining and consolidating state power. Supervise economic activities

4. Taxation has the function of supervising economic activities. In the process of collecting taxes, on the one hand, the state should find out the situation and correctly calculate and collect taxes; On the other hand, we can find the problems of taxpayers in the process of production and operation, or in the process of tax payment. The state tax authorities may take measures to correct the problems found in the process of tax collection, or notify taxpayers or relevant government departments to solve them in time.

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