According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Version 20 15) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.3 1 5), "1. People's Republic of China (PRC) enterprise income tax month (20 15)

The People's Republic of China (PRC) Enterprise Income Tax Monthly (Quarterly) and Annual Tax Returns (Class B, Version 20 15) is applicable to resident enterprises that have been approved to collect enterprise income tax in advance, monthly and quarterly taxes and annual final settlement.

2. Cross-regional branches of enterprises that collect and pay taxes shall use the Monthly (Quarterly) Prepaid Tax Return of People's Republic of China (PRC) Enterprise Income Tax (Class A, 20 15 Edition) and the Income Tax Distribution Table of People's Republic of China (PRC) Enterprise Income Tax Summary Branches (20 15 Edition) for annual enterprise income tax settlement.

"Please refer to the provisions of the above documents. If the corporate income tax of your company is levied by auditing, fill in the Monthly (Quarterly) Prepaid Tax Declaration Form of People's Republic of China (PRC) (Class A, Version 20 15); If the enterprise income tax is approved, fill in the Monthly (Quarterly) and Annual Tax Returns of People's Republic of China (PRC) Enterprise Income Tax (Class B, 20 15 Edition).

What is the operating income of enterprise income tax declaration?

According to 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 Annual Tax Return of Enterprise Income Tax in People's Republic of China (PRC) [Guo Shui Fa [2008]10/No.] and the Notes on Filling in the Quarterly Enterprise Income Tax Return, "operating income" refers to the operating income obtained by taxpayers in the financial accounting system by institutions, social organizations and private non-enterprise units.

Including: main business income and other business income.

Operating income includes main business income and other business income. The income from main business refers to the income generated by the regular and main business such as selling products, semi-finished products and providing industrial services in the manufacturing industry; Income from commodity sales by commodity circulation enterprises; Ticket income, customer income, catering income, etc. The main business income accounts for a large proportion of enterprise income, which has a decisive impact on the economic benefits of enterprises.

Other business income refers to other business income except the above-mentioned main business income, including sales materials, purchased goods, waste materials, leftovers, income from providing labor services, real estate development income, consulting income, guarantee income and other business income. Other business income accounts for a small proportion of enterprise income.