What does the enterprise income include?

Enterprise income includes income from selling goods; ? Income from providing labor services; ? Income from property transfer; ? Income from equity investment such as dividends and bonuses; Royalties and other income.

According to Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC), the income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income. Including:?

(1) Revenue from the sale of commodities; ?

(2) Income from providing labor services; ?

(3) Income from property transfer; ?

(four) dividends, bonuses and other equity investment income; ?

(5) Interest income; ?

(6) Rental income; ?

(7) Royalty income; ?

(8) Receiving donation income; ?

(9) Other income. ?

Extended data:

"Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" Article 7 The income from sources inside and outside China mentioned in Article 3 of the Enterprise Income Tax Law shall be determined according to the following principles:

(a) the income from the sale of goods shall be determined according to the place where the trading activities take place;

(2) The income from providing labor services shall be determined according to the place where the labor services occur;

(3) Income from property transfer, income from real estate transfer shall be determined according to the location of real estate, income from movable property transfer shall be determined according to the location of the enterprise, institution or place where movable property is transferred, and income from equity investment assets transfer shall be determined according to the location of the invested enterprise;

(four) dividends, bonuses and other equity investment income, according to the location of income distribution enterprises to determine;

(5) Income from interest, rent and royalties shall be determined according to the location of the enterprise, institution or place that undertakes or pays the income, or according to the domicile of the individual who undertakes or pays the income;

(six) other income determined by the competent departments of finance and taxation of the State Council.

Article 8 The term "actual connection" as mentioned in Article 3 of the Enterprise Income Tax Law refers to the ownership of equity and creditor's rights obtained by institutions and places established by non-resident enterprises in China, as well as the ownership, management and control of property.

Baidu Encyclopedia-People's Republic of China (PRC) Enterprise Income Tax Law