Class A of quarterly enterprise income tax return needs to fill in the corresponding column of income tax return according to the accumulated operating income, operating cost and total profit in this year's income statement.

The total income of enterprise income tax includes the following aspects:

1, production and operation income; Taxpayers' main business income includes commodity product sales income, labor service income, operating income, project price settlement income, industrial operating income and other business income;

2. Income from property transfer; Refers to the income obtained by taxpayers from the paid transfer of their various properties, including the income obtained from the transfer of fixed assets, intangible assets, securities, equity and other properties;

3. Interest income; Refers to the interest paid by taxpayers to buy various bonds and other securities, the interest owed by other units and other interest income;

4. Rental income refers to the rental income of taxpayers renting fixed assets, packaging materials and other property;

5. Royalty income. Refers to the income obtained by taxpayers from providing or transferring the right to use patents, non-patented technologies, trademarks, copyrights and other franchise rights;

6. Dividend income. Refers to the dividends and dividend income shared by taxpayers due to foreign shares;

7. Other income. Refers to all income except the above income, including fixed assets inventory income, fine income, accounts payable that cannot be paid due to creditors' reasons, inventory income of materials and cash, refund of additional education fees, collection and withdrawal of packaging deposits, and income from accepting donations.

Legal basis: Article 25 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

Units or individuals engaged in business without a business license shall be subject to the approval of the tax authorities and ordered to pay in addition to being dealt with by the administrative department for industry and commerce according to law; In case of non-payment, the tax authorities may detain commodities and goods whose value is equivalent to the tax payable. If the tax payable is paid after the seizure, the tax authorities must immediately lift the seizure and return the seized commodities and goods; If the tax payable is not paid after the seizure, the seized commodities and goods shall be auctioned with the approval of the director of the tax bureau (sub-bureau) at or above the county level, and the tax shall be offset by the proceeds from the auction.