Operating costs: Fill in the operating costs calculated by the accounting system, including main business costs, other business costs, and deemed sales costs, excluding period expenses, main business taxes and surcharges, and non-operating expenses wait.

In accordance with the provisions of the State Administration of Taxation's "Instructions for Filling out the Monthly (Quarterly) Prepaid Tax Return for Enterprise Income Tax of the People's Republic of China (Category A)":

Line 2 "Operating income": Fill in the operating income calculated by the accounting system;

Line 3 "Operating cost": Fill in the operating cost calculated by the accounting system;

Line 4 "Actual profit amount" ": Fill in the balance after deducting the total profits calculated according to the accounting system from losses to be made up in previous years and non-taxable income and tax-free income.

Extended information:

"Main business costs" are used to calculate the actual costs incurred by an enterprise due to daily activities such as selling goods, providing services, or transferring the right to use assets. Detailed accounts should be set up under the "main business cost" account according to the type of main business for detailed accounting. At the end of the period, the balance of this account should be transferred to the "Profit for the Year" account. There should be no balance in this account after the transfer.

Operating costs should be proportional to the income obtained from goods sold or services provided. Operating costs are directly related to operating income, and various direct expenses with vesting periods and vesting objects have been determined. Operating costs mainly include main business costs and other business costs.

Baidu Encyclopedia-Operation Cost