I. VAT income

(1) General principle: when selling goods or taxable services, it shall be the day when the sales price is received or the evidence for claiming the sales price is obtained; If the invoice is issued first, it shall be the day when the invoice is issued; For imported goods, customs declaration and import date. The time when the VAT withholding obligation occurs is the date when the taxpayer has the VAT payment obligation.

(two) according to the different sales settlement methods, specifically:

1. When goods are sold by direct payment, whether the goods are delivered or not, it refers to the day when the sales amount is received or the evidence claiming the sales amount is obtained, and the bill of lading is handed over to the buyer;

2. Goods are sold by means of collection and acceptance and entrusted bank collection, which are issued for the goods and completed on the day of 1653;

3. Selling goods on credit and by installment, specifically on the payment date agreed in the contract;

4. Selling goods in advance is the day when the goods are delivered;

5. If other taxpayers are entrusted to sell the goods on a consignment basis, the day when the consignment list sold by the consignment unit is received;

6. Selling taxable services refers to the day when sales are received or sales vouchers are requested while providing services;

Two. Income tax revenue

General provisions on revenue recognition of sales goods

If an enterprise sells goods that meet the following conditions at the same time, it shall confirm the realization of income:

The contract for the sale of goods has been signed, and the enterprise has transferred the main risks and rewards related to the ownership of goods to the buyer;

The enterprise has neither retained the right to continue management, which is usually associated with ownership, nor effectively controlled the sold goods;

The amount of income can be measured reliably;

The costs incurred or to be incurred by the seller can be recorded reliably.

General provisions on the recognition of income from providing labor services

At the end of each tax period, if the result of the transaction of providing labor services can be estimated reliably, the income from providing labor services shall be confirmed by the completion progress (completion percentage) method.

The result of providing services can be estimated reliably, which means that the following conditions are met at the same time: the amount of income can be measured reliably; The completion schedule of the transaction can be reliably determined; The costs that have occurred and will occur in the transaction can be reliably explained.

What are the non-taxable income and tax-free income of enterprise income tax respectively?

Non taxable income includes:

1. Financial allocation

2 administrative fees and government funds collected according to law and incorporated into financial management.

3. Other non-taxable income stipulated by the State Council.

Tax-free income includes:

1. Debt interest income; (Interest holding income during the holding period of national debt is tax-free; The spread income from the transfer of national debt, taxable)

2. Income from equity investment such as dividends and bonuses of eligible resident enterprises;

3. Non-resident enterprises set up institutions and places in China, and obtain dividends, bonuses and other equity investment income actually related to the institutions and places from resident enterprises;

4. Income of qualified non-profit organizations (the profit-making income of non-profit organizations is taxable)

How to confirm the value-added tax and income tax income? When confirming the income of value-added tax and income tax, if the financial personnel are not so sure about some income, or have other contents of value-added tax and enterprise income tax, they can also directly click online consultation through the website consultation system and find professional accounting teachers to answer them one by one.