企业所得税收入总额

企业所得税收入总额 收入总额 , ,法,第六条 企业以货币形式和非货币形式从各种来源取得的收 入，为收入总额。包括: , (一)销售货物收入; , (二)提供劳务收入; , (三)转让财产收入; , (四)股息、红利等权益性投资收益; , (五)利息收入; , (六)租金收入; 收入总额 , (七)特许权使用费收入; , (八)接受捐赠收入; , (九)其他收入。 收入总额 , ,实施条例,第十二条 企业所得税法第六条所称企业取得收入的货币形式， 包括现金、存款、应收账款、应收票据、准备持有至到期的债券投资以及债务的豁免等。 企业所得税法第六条所称企业取得收入的非货币形式，包括固定资产、生物资产、无形资产、股权投资、存货、不准备持有至到期的债券投资、劳务以及有关权益等。 收入总额 , ,实施条例,第十三条 企业所得税法第六条所称企业以非货币形式取得的收入，应当按照公允价值确定收入额。 前款所称公允价值，是指按照市场价格确定的价值。 收入总额--销售货物收入 , ,实施条例,第十四条 企业所得税法第六条第(一)项所称销售货物收入，是指企业销售商品、产品、原材料、包装物、button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment 低值易耗品以及其他存货取得的收入。 , ?《国家税务总局关于确认企业所得税收人若干问题的通知》(国税函〔2008〕875 号)规定， , 一、除企业所得税法及实施条例另有规定外，企业销售收入的确认，必须遵循权责发生制原则和实质重于形式原则。 收入总额--销售货物收入 , (一)企业销售商品同时满足下列条件的，应确认收入的实现: 1.商品销售已经签订，企业已将商品所有权相关的主要风险和报酬转移给购货方; 2.企业对已售出的商品既没有保留通常与所有权相联系的继续管理权，也没有实施有效控制; 收入总额--销售货物收入 , 3.收入的金额能够可靠地计量; , 4.已发生或将发生的销售方的成本能够可靠地核算。 (二)符合上款收入确认条件，采取下列商品销售方式的，应按以下规定确认收入实现时间: , 1.销售商品采用托收承付方式的，在办妥托收手续时确认收入。 收入总额--销售货物收入 , 2.销售商品采取预收款方式的，在发出商品时确认收入。 , 3.销售商品需要安装和检验的，在购买方接受商品以及安装和检验完毕时确认收入。如果安装程序比较简单，可在发出商品时确认收入。 , 4.销售商品采用支付手续费方式委托代销的，在收到代销清单时确认收入。 , (三)采用售后回购方式销售商品的， button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment 收入总额--销售货物收入 , 销售的商品按售价确认收入，回购的商品作为购进商品处理。有证据表明不符合销售收入确认条件的，如以销售商品方式进行融资，收到的款项应确认为负债，回购价格大于原售价的，差额应在回购期间确认为利息费用。 , (四)销售商品以旧换新的，销售商品应当按照销售商品收入确认条件确认收入，回收的商品作为购进商品处理。 收入总额--销售货物收入 , (五)企业为促进商品销售而在商品价 格上给予的价格扣除属于商业折扣，商品 销售涉及商业折扣的，应当按照扣除商业 折扣后的金额确定销售商品收入金额。 , 债权人为鼓励债务人在规定的期限内付 款而向债务人提供的债务扣除属于现金折 扣，销售商品涉及现金折扣的，应当按扣 除现金折扣前的金额确定销售商品 收入总额--销售货物收入 , 收入金额，现金折扣在实际发生时作为财务费用扣除。 , 企业因售出商品的质量不合格等原因而在售价上给的减让属于销售折让;企业因售出商品质量、品种不符合要求等原因而发生的退货属于销售退回。企业已经确认销售收入的售出商品发生销售折让和销售退回，应当在发生当期冲减当期销售商品收入。 收入总额--销售货物收入 , ?《关于印发<房地产开发经营业务企业所得税处理办法>的通知》(国税发〔2009〕31 号)规定， button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment 第三条 企业房地产开发经营业务包括土地的开发，建造、销售住宅、商业 用房以及其他建筑物、附着物、配套设施等开发产品。除土地开发之外，其他开发产品符合下列条件之一的，应视为已经完工: 收入总额--销售货物收入 , (一) 开发产品竣工证明材料已报房地产管理部门备案。 , (二) 开发产品已开始投入使用。 , (三) 开发产品已取得了初始产权证明。 , (?《关于房地产开发企业开发产品完工条件确认问题的通知》(国税函〔2010〕201号)规定，房地产开发企业建 收入总额--销售货物收入 , 造、开发的开发产品，无论工程质量是否通过验收合格，或是否办理完工(竣工)备案手续以及会计决算手续，当企业开始办理开发产品交付手续(包括入住手续)、或已开始实际投入使用时，为开发产品开始投入使用，应视为开发产品已经完工。房地产开发企业应按规定及时结算开发产品计税成本，并计算企业当年度应纳税所得额。) 收入总额--销售货物收入 , 第五条 开发产品销售收入的范围为销售开发产品过程中取得的全部价款，包括现金、现金等价物及其他经济利益。企业代有关部门、单位和企业收取的各种基金、费用和附加等，凡纳入开发产品价内或由企业开具发票的，应按规定全部确认为销售收入;未纳入开发产品价 收入总额--销售货物收入 , 内并由企业之外的其他收取部门、单位开具发票的，可作为代收代缴款项进行管理。 button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment , 第六条 企业通过正式签订《房地产销售合同》或《房地产预售合同》所取得的收入，应确认为销售收入的实现，具体按以下规定确认: 收入总额--销售货物收入 , (一)采取一次性全额收款方式销售开发产品的，应于实际收讫价款或取得索取价款凭据(权利)之日，确认收入的实现。 , (二)采取分期收款方式销售开发产品的，应按销售合同或协议约定的价款和付款日确认收入的实现。付款方提前付款的，在实际付款日确认收入的实现。 收入总额--销售货物收入 , (三)采取银行按揭方式销售开发产品的，应按销售合同或协议约定的价款确定收入额，其首付款应于实际收到日确认收入的实现，余款在银行按揭贷款办理转账之日确认收入的实现。 , (四)采取委托方式销售开发产品的，应按以下原则确认收入的实现: 收入总额--销售货物收入 , 1.采取支付手续费方式委托销售开发产品的，应按销售合同或协议中约定的价款于收到受托方已销开发产品清单之日确认收入的实现。 , 2.采取视同买断方式委托销售开发产品的，属于企业与购买方签订销售合同或协议，或企业、受托方、购买方三方共同签订销售合同或协议的，如果销售合 收入总额--销售货物收入 , 同或协议中约定的价格高于买断价格，则应按销售合同或协议中约定的价格计算的价款于收到受托方已销开发产品清单之日确认收入的实现;如果属于前两种情况中销售合同或协button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment 议中约定的价格低于买断价格，以及属于受托方与购买方签订销售合同或协议的，则应按买断价格计算的价款于收到受托方已销开发产品清单之日确认收入的实现。 收入总额--销售货物收入 , 3.采取基价(保底价)并实行超基价双方分成方式委托销售开发产品的，属于由企业与购买方签订销售合同或协议，或企业、受托方、购买方三方共同签订销售合同或协议的，如果销售合同或协议中约定的价格高于基价，则应按销售合同或协议中约定的价格计算的价款于收到受托方已销开发产品清单之日确认收入的实现，企业按规定支付受托方的分成额，不得直接从销售收入中减除;如果销售合同或协议约定的价格低于基价的，则应按基价计算的价款于收到受托方已销开 收入总额--销售货物收入 , 发产品清单之日确认收入的实现。属于由受托方与购买方直接签订销售合同的，则应按基价加上按规定取得的分成额于收到受托方已销开发产品清单之日确 认收入的实现。 , 4.采取包销方式委托销售开发产品的，包销期内可根据包销合同的有关约 定，参照上述1至3 项规定确认收入的实现;包销期满后尚未出售的开发产品， 企业应根据包销合同或协议约定的价款和付款方式确认收入的实现。 收入总额--提供劳务收入 , ,实施条例,第十五条 企业所得税法第六条第(二)项所称提供劳务收入， 是指企业从事建筑安装、修理修配、交通运输、仓储租赁、金融保险、邮电通信、咨询经纪、文化体育、科学研究、技术服务、教育培训、 餐饮住宿、中介代理、卫生保健、社区服务、旅游、娱乐、加工以及其他劳务服务活动取得的收入。 收入总额--提供劳务收入 , ?《国家税务总局关于确认企业所得税收人若干问题的通知》(国税函 〔2008〕875 号)规定，二、企业在各个纳税期末，button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment 提供劳务交易的结果能够可靠估计的，应采用完工进度(完工百分比)法确认提供劳务收入。 , (一)提供劳务交易的结果能够可靠估计，是指同时满足下列条件: , 1.收入的金额能够可靠地计量; 收入总额--提供劳务收入 , 2.交易的完工进度能够可靠地确定; , 3.交易中已发生和将发生的成本能够可靠地核算。 , (二)企业提供劳务完工进度的确定，可选用下列: , 1.已完工作的测量; , 2.已提供劳务占劳务总量的比例; , 3.发生成本占总成本的比例。 收入总额--提供劳务收入 , (三)企业应按照从接受劳务方已收或应收的合同或协议价款确定劳务收入总额，根据纳税期末提供劳务收入总额乘以完工进度扣除以前纳税年度累计已确认提供劳务收入后的金额，确认为当期劳务收入;同时，按照提供劳务估计总成本乘以完工进度扣除以前纳税期间累计已确认劳务成本后的金额，结转为当期劳务成本。 收入总额--提供劳务收入 , (四)下列提供劳务满足收入确认条件的，应按规定确认收入: , 1.安装费。应根据安装完工进度确认收入。安装工作是商品销售附带条件的，安装费在确认商品销售实现时确认收入。 , 2.宣传媒介的收费。应在相关的广告或商业行为出现于公众面前时确认收入。广告的制作费，应根据制作广告的完工进度确认收入。 收入总额--提供劳务收入 button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment , 3.软件费。为特定客户开发软件的收费，应根据开发的完工进度确认收入。 , 4.服务费。包含在商品售价内可区分的服务费，在提供服务的期间分期确认收入。 , 5.艺术表演、招待宴会和其他特殊活动的收费。在相关活动发生时确认收入。收费涉及几项活动的，预收的款项应合 收入总额--提供劳务收入 , 理分配给每项活动，分别确认收入。 , 6.会员费。申请入会或加入会员，只允许取得会籍，所有其他服务或商品都要另行收费的，在取得该会员费时确认收入。申请入会或加入会员后，会员在会员期内不再付费就可得到各种服务或商品，或者以低于非会员的价格销售商品或提供服务的，该会员费应在整个受益期内分期确认收入。 收入总额--提供劳务收入 , 7.特许权费。属于提供设备和其他有形资产的特许权费，在交付资产或转移资产所有权时确认收入;属于提供初始及后续服务的特许权费，在提供服务时确认收入。 , 8.劳务费。长期为客户提供重复的劳务收取的劳务费，在相关劳务活动发生时确认收入。 收入总额--提供劳务收入 , ?《国家税务总局关于调整代开货物运输业发票企业所得税预征率的通知》(国税函〔 2008〕819 号)规定，从 2008年1月1 日起代开货物运输业发票的企业，按开票金额 2.5%预征企业所得税。 收入总额--转让财产收入 button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment , ,实施条例,第十六条 企业所得税法第六条第(三)项所称转让财产收入，是指企业转让固定资产、生物资产、无形资产、股权、债权等财产取得的收入。 , ?《关于贯彻落实企业所得税法若干税收问题的通知》(国税函〔2010〕79 号)规定， , 三、关于股权转让所得确认和计算问题 收入总额--转让财产收入 , 企业转让股权收入，应于转让协议生效、且完成股权变更手续时，确认收入的实现。转让股权收入扣除为取得该股权所发生的成本后，为股权转让所得。企业在计算股权转让所得时，不得扣除被投资企业未分配利润等股东留存收益中按该项股权所可能分配的金额。 收入总额--转让财产收入 , ?《关于广西中金矿业有限公司转让股权企业所得税收入确认问题的批复》(国税函〔2010〕150 号)规定，广西中金矿业有限公司转让武宣县盘龙铅锌矿有限责任公司相关股权取得的现金收入，应在合同或协议生效后、双方完成股权变更手续时确认该项交易收入的实现，并按规定计入企业当年度应纳税所得额计算缴纳企业所得税。 收入总额--股息、红利等权益性投资收益 , ,实施条例,第十七条 企业所得税法第六条第(四)项所称股息、红利等权益性投资收益，是指企业因权益性投资从被投资方取得的收入。 , 股息、红利等权益性投资收益，除国务院财政、税务主管部门另有规定外，按照被投资方作出利润分配决定的日期确认收入的实现。 收入总额--股息、红利等权益性投资收益 , ?《关于贯彻落实企业所得税法若干税收问题的通知》(国button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment 税函〔2010〕79号) 规定， , 四、关于股息、红利等权益性投资收益收入确认问题 企业权益性投资取得股息、红利等收入，应以被投资企业股东会或股东大会作出利润分配或转股决定的日期，确定收入的实现。 收入总额--股息、红利等权益性投资收益 , 被投资企业将股权(票)溢价所形成的资本公积转为股本的，不作为投资方企业的股息、红利收入，投资方企业也不得增加该项长期投资的计税基础。 收入总额--利息收入 , ,实施条例,第十八条 企业所得税法第六条第(五)项所称利息收入，是指企业将资金提供他人使用但不构成权益性投资，或者因他人占用本企业资金取得的收入，包括存款利息、贷款利息、债券利息、欠款利息等收入。 , 利息收入，按照合同约定的债务人应付利息的日期确认收入的实现。 收入总额--利息收入 , ?《关于金融企业贷款利息收入确认问题的公告》(总局公告 2010 年第 23号)规定， , 一、金融企业按规定发放的贷款，属于未逾期贷款(含展期，下同)，应根据先收利息后收本金的原则，按贷款合同确认的利率和结算利息的期限计算利息，并于债务人应付利息的日期确认收 收入总额--利息收入 , 入的实现;属于逾期贷款，其逾期后发生的应收利息，应于实际收到的日期，或者虽未实际收到，但会计上确认为利息收入的日期，确认收入的实现。 button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment , 二、金融企业已确认为利息收入的应收利息，逾期 90 天仍未收回，且会计上已冲减了当期利息收入的，准予抵扣当期应纳税所得额。 , 三、金融企业已冲减了利息收入的应收未收利息，以后年度收回时，应计入当期应纳税所得额计算纳税。 收入总额--租金收入 , ,实施条例,第十九条 企业所得税法第六条第(六)项所称租金收入，是指企业提供固定资产、包装物或者其他有形资产的使用权取得的收入。租金收入，按照合同约定的承租人应付租金的日期确认收入的实现。 , ?《关于贯彻落实企业所得税法若干税收问题的通知》(国税函〔2010〕79号) 规定， 收入总额--租金收入 , 一、关于租金收入确认问题 , 根据《实施条例》第十九条的规定，企业提供固定资产、包装物或者其他有形资产的使用权取得的租金收入，应按交易合同或协议规定的承租人应付租金的日期确认收入的实现。其中，如果交易合同或协议中规定租赁期限跨年度，且租金提前一次性支付的，根据《实施条例》第九条规定的收入与费用配比原 收入总额--租金收入 , 则，出租人可对上述已确认的收入，在租赁期内，分期均匀计入相关年度收入。出租方如为在我国境内设有机构场所、且采取据实申报缴纳企业所得的非居民企业，也按本条规定执行。 收入总额--租金收入 , ?《关于印发<房地产开发经营业务企业所得税处理办法>button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment 的通知》(国税发〔2009〕31 号)规定， , 第十条 企业新建的开发产品在尚未完工或办理房地产初始登记、取得产权证前，与承租人签订租赁预约协议的，自开发产品交付承租人使用之日起，出租方取得的预租价款按租金确认收入的实现。 收入总额--租金收入 , ?《关于金融资产管理公司从事经营租赁业务有关税收政策问题的批复》(国税函 〔2009〕190号)规定，金融资产管理公司利用其接受的抵债资产从事经营租赁业务，不属于《国务院办公厅转发人民银行、财政部、证监会关于组建中国华融资产管理公司、中国长城资产管理公司和中国东方资产管理公司意见的通知》(国办发〔1999〕66 号)和《财政部国家税务总局关于中国信达等 4 家金融资产管理公司税收政策问题的通知》(财〔2001〕10号)规定的免税范围，应当依法纳税。 收入总额--特许权使用费收入 , ,实施条例,第二十条 企业所得税法第六条第(七)项所称特许权使用费收入，是指企业提供专利权、非专利技术、商标权、著作权以及其他特许权的使用权取得的收入。 , 特许权使用费收入，按照合同约定的特许权使用人应付特许权使用费的日期确认收入的实现。 收入总额--特许权使用费收入 , ?《国家税务总局关于企业所得税若干税务事项衔接问题的通知》(国税函〔2009〕98 号)规定， 二、关于递延所得的处理 企业按原税法规定已作递延所得确认的 项目，其余额可在原规定的递延期间的剩 余期间内继续均匀计入各纳税期间的应纳 税所得额。 收入总额--特许权使用费收入 button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment , 三、关于利息收入、租金收入和特许权 使用费收入的确认 新税法实施前已按其他方式计入当期收入的利息收入、租金收入、特许权使用费收入，在新税法实施后，凡与按合同约定支付时间确认的收入额发生变化的，应将该收入额减去以前年度已按照其它方式确认的收入额后的差额，确认为当期收入。 收入总额--接受捐赠收入 , ,实施条例,第二十一条 企业所得税法第六条第(八)项所称接受捐赠收入，是指企业接受的来自其他企业、组织或者个人无偿给予的货币性资 产、非货币性资产。 接受捐赠收入，按照实际收到捐赠资产的日期确认收入的实现。 收入总额--其他收入 , ,实施条例,第二十二条 企业所得税法第六条第(九)项所称其他收入，是指企业取得的除企业所得税法第六条第(一)项至第(八)项规定的收入外的其他收入，包括企业资产溢余收入、逾期未退包装物押金收入、确实无法偿付的应付款项、已作坏账损失处理后又收回的应收款项、债务重组收入、补贴收入、违约金收入、汇兑收益等。 收入总额--其他收入 , ?《国家税务总局关于股权分置改革中上市公司取得资产及债务豁免对价收入征免所得税问题的批复》(国税函〔2009〕375 号)规定，股权分置改革中，上市公司因股权分置改革而接受的非流通股股东作为对价注入资产和被非流通股股东豁免债务，上市公司应增加注册资本或资本公积，不征收企业所得税。 收入总额--其他收入 , ?《国家税务总局关于企业政策性搬迁或处置收入有关企业button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment 所得税处理问题的通知》(国税函〔2009〕118 号)规定， 一、企业政策性搬迁和处置收入，是指因政府城市、基础设施建设等政策性原因，企业需要整体搬迁(包括部分搬迁或部分拆除)或处置相关资产而按规定从政府取得的搬迁补偿收入或处置 , 相关资产而取得的收入，以及通过市场(招标、拍卖、挂牌等形式)取得的土地使用权转让收入。 , 二、对企业取得的政策性搬迁或处置收入，应按以下方式进行企业所得税处理: , (一)企业根据搬迁规划，异地重建后恢复原有或转换新的生产经营业务，用企业搬迁或处置收入购置或建造与搬迁前相同或类似性质、用途或者新的固定资产和土地使用权(以下简称重置固定资 收入总额--其他收入 产)，或对其他固定资产进行改良，或进行 技术改造，或安置职工的，准予其搬迁或 处置收入扣除固定资产重置或改良支出、 技术改造支出和职工安置支出后的余额， 计入企业应纳税所得额。 (二)企业没有重置或改良固定资产、技术 改造或购置其他固定资产的计划或立项 收入总额--其他收入 报告，应将搬迁收入加上各类拆迁固定资 产的变卖收入、减除各类拆迁固定资产的 折余价值和处置费用后的余额计入企业当 年应纳税所得额，计算缴纳企业所得税。 button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment (三)企业利用政策性搬迁或处置收入购置 或改良的固定资产，可以按照现行税收规 定计算折旧或摊销，并在企业所得税税前 扣除。 收入总额--其他收入 , (四)企业从规划搬迁次年起的五年内，其取得的搬迁收入或处置收入暂不计入企业当年应纳税所得额，在五年期内完成搬迁的，企业搬迁收入按上述规定处理。 , 三、主管税务机关应对企业取得的政策性搬迁收入和原厂土地转让收入加强管理。重点审核有无政府搬迁文件或公告，有无搬迁协议和搬迁计划，有无企业技术改造、重置或改良固定资产的计划或立项，是否在规定期限内进行技术改造、重置或改良固定资产和购置其他固定资产等。 收入总额--其他收入 , ?《财政部、国家税务总局关于企业资产损失税前扣除政策的通知》(财税〔2009〕57 号)规定， 十一、企业在计算应纳税所得额时已经扣除的资产损失，在以后纳税年度全部或者部分收回时，其收回部分应当作为收入计入收回当期的应纳税所得额。 收入总额--其他收入 , ?《关于贯彻落实企业所得税法若干税收问题的通知》(国税函〔2010〕79 号)规定， , 二、关于债务重组收入确认问题 , 企业发生债务重组，应在债务重组合同或协议生效时确认收入的实现。 收入总额--其他收入 , ?《国家税务总局关于融资性售后回租业务中承租方出售资产行为有关税收问题的公告》(总局公告 2010 年第 13 号)规定， 融资性售后回租业务是指承租方以融资 button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment 为目的将资产出售给经批准从事融资租赁 业务的企业后，又将该项资产从该融资租 赁企业租回的行为。融资性售后回租业务 中承租方出售资产时，资产所有权以及与 收入总额--其他收入 资产所有权有关的全部报酬和风险并未完 全转移。 根据现行企业所得税法及有关收入确定 规定，融资性售后回租业务中，承租人出 售资产的行为，不确认为销售收入，对融 资性租赁的资产，仍按承租人出售前原账面价值作为计税基础计提折旧。租赁期间，承租人支付的属于融资利息的部分，作为企业财务费用在税前扣除。 收入总额--收入的确认 , ,实施条例,第二十三条 企业的下列生产经营业务可以分期确认收入的实现: (一)以分期收款方式销售货物的，按照合同约定的收款日期确认收入的实现; (二)企业受托加工制造大型机械设备、船舶、飞机，以及从事建筑、安装、装配工程业务或者提供其他劳务等，持续时间超过12 个月，按照纳税年度内完工进度或者完成的工作量确认收入的实现。 收入总额--收入的确认 , ,实施条例,第二十四条 采取产品分成方式取得收入的，按照企业分得产品的日期确认收入的实现，其收入额按照产品的公允价值确定。 button. Select [login rule] button above the [rule number] menu under ... Then open the barcode generator for the barcode002 part of the Properties dialog box, click the [factor/control] button in the destination edit box,Open the barcode generator for the barcode003 part of the Properties window, click the [factor/control] button, and then at the destination use the Ctrl + v, to enter into the well on the 2nd floor you just copied right 2nd truck name (example PART_STORE_00099), then click on [OK] button. Open 2 right up 3rd truck Properties window, use the ' Ctrl ' + ' c ' will [summary] property names are copied. Open the barcode generator for the barcode004 part of the pop-up menu in the property dialog box, click the [factor/control] button in the destination using the Ctrl + v, to enter copy 2 3rd truck name right (case of PART_STORE_00100), then click the [OK] button. Then use "Lesson3-2.emu" as the file name to save the other. Click on menu bar | simulation | start | or time column in the [start] button, you see the goods are put on the conveyor belt, and robotic loading pallets for through the pulley tracks were moved to the automatic tridimensional warehouse storage. If Tray 1 out of the library, select the tray popup menu [IOSection Library instructionmenu (1 layer). If the tray 2 out of the library, right-click with the mouse on the tray in the pop-up menu, select [IOSection Library instructionenu (2). From 2 out of the tray after it has been transferred to the transit point discharge, workers unloaded the goods. Empty tray again by rail back to automatic stereoscopic warehouse. Remove the cargo by conveyor belts was transferred to corresponding cage inside the vehicle. Note 1: simulation before the start, please set the environment for the 1th floor sections to be seen. Click the menu bar | Environment | Environment