According to the report of Accounting [2019] No.6, other income is listed in the income statement as a profit and loss account. It reflects the government subsidies included in other income, and other projects related to daily activities and included in other income. It should be noted that only enterprises that implement the accounting standards for business enterprises will be involved? Other benefits? This subject. Enterprises that implement the accounting standards for small businesses can include the amount after adding and subtracting 10%? Non-operating income? Subject.
Three main points of other benefits:
1. For taxpayers who have implemented the Notice of the Ministry of Finance on Revising and Printing the Format of Financial Statements for General Enterprises in 20 18, when reporting the Class A statements for final settlement in 20 18, is there no main form? Other benefits? How should I fill it out?
Because the main table of A 100000 is not set in the calculation of total profit? Other benefits? This item is collected in the annual Income Statement for taxpayers who have implemented the 20 18 financial statement format. Other benefits? Items need not be listed separately, but should be filled in directly according to the calculation formula after the implementation of the new standards? Operating profit? Column number. Operating profit is not calculated by the formula in the table, but can be directly reported according to the operating profit data in the annual income statement.
Tip:? Asset disposal income, credit impairment loss, net exposure, hedging income? With? Other benefits? Handling is consistent. ? R&D expenses? Adopted line 19 of the schedule of period expenses (A 104000)? XIX. Research expenses? The management expenses of the corresponding columns to fill in.
Second,? Other benefits? Reflect the government subsidies related to daily activities, how to judge whether they are daily activities?
The Interpretation of the Accounting Department of the Ministry of Finance on Issues Related to Government Subsidy Criteria points out that the government subsidy criteria are wrong? Daily activities? Define. Generally speaking, if the cost of government subsidy compensation is an item in operating profit (such as cost subsidy, excess tax refund, R&D subsidy), or the subsidy is closely related to daily sales and other business activities (such as VAT refund upon collection, etc.), it is considered that the government subsidy is related to daily activities, and these subsidies are included? Other benefits? .
Tip: Government subsidies unrelated to the daily activities of the enterprise (such as government subsidies due to the shutdown of the enterprise due to force majeure, etc.) are included in non-operating income and expenditure.
Iii. Enterprises that implement the Accounting Standards for Business Enterprises. Three generations? Is the fee refund included? Other benefits? Inside?
According to the project description in the statement No.6 of Accounting [2019], as the withholding agent of individual income tax, the withholding tax fee received by the enterprise according to the Individual Income Tax Law of the People's Republic of China should be regarded as other income related to daily activities. Other benefits? Fill in the column in the project.
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