(1) The enterprise has transferred the main risks and rewards of commodity ownership to the buyer;

(2) The enterprise neither retains the right to continue management, which is usually associated with ownership, nor controls the goods that have been sold;

(3) the economic benefits related to the transaction can flow into the enterprise;

(4) Relevant income can be measured reliably;

(5) The related costs that have occurred or will occur can be reliably measured;

Therefore, those who meet these five conditions should recognize income, and when they recognize income, they should calculate taxable income and pay enterprise income tax.

Two, the provisions of article nineteenth of the "Provisional Regulations of the people's Republic of China on value-added tax" issued by the tax bureau:

(a) the sale of goods or taxable services is the day when the sales money is received or the evidence for claiming the sales money is obtained; If the invoice is issued first, it is the day when the invoice is issued.

(2) For imported goods, the date of customs declaration and import.

The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT payment obligation occurs.

Extended data:

The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of labor services, transfer of property, dividends, interest, rental, royalties, donations and other income.

A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China.

The Enterprise Income Tax Law of the People's Republic of China was adopted by the Fifth Session of the Tenth National People's Congress of the People's Republic of China on March 16, 2007. It is hereby promulgated and will come into force on March 1 month 1 day, 2008.

Law of the People's Republic of China on Enterprise Income Tax (adopted at the Fifth Session of the Tenth National People's Congress on March 16, 2007)

20 181February 29th, the 7th meeting of the 13th the NPC Standing Committee passed the decision of the 7th meeting of the 13th the NPC Standing Committee.

In the first paragraph of Article 51, "where a non-resident enterprise establishes two or more institutions and places in China, it shall be examined and approved by the tax authorities" is amended as "where a non-resident enterprise establishes two or more institutions and places in China, it meets the conditions stipulated by the competent tax authorities of the State Council".

The corporate income tax rate is 25%.

The original "Provisional Regulations on Enterprise Income Tax" stipulates that the enterprise income tax rate is 33%, and there are two preferential tax rates. If the annual taxable income is 3-100000 yuan, the tax rate is 27%, and if the taxable income is less than 30000 yuan, the tax rate is18%. The tax rate of high-tech enterprises in special zones and high-tech development zones is 15%. The income tax rate of foreign-funded enterprises is 30%, and there is another 3% local income tax.

The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic-funded enterprises and foreign-funded enterprises. The high-tech enterprises that the state needs to support mainly are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%.

Enterprise income tax payable = current taxable income * applicable tax rate

Taxable income = total income-deductible item amount

The tax rate of enterprise income tax is the legal rate according to which the taxable amount of enterprise income tax is calculated. According to the Provisional Regulations of the People's Republic of China on Enterprise Income Tax, the new <: Income Tax Law of the People's Republic of China >: ; It is stipulated that the general enterprise income tax rate is 25%.

Baidu Encyclopedia-Enterprise Income Tax