收入确认的原则（Principle of income confirmation）First, the tax principle of sales revenue confirmation
Article 875 stipulates that in addition to the provisions of the enterpri accounting standards and the implementation regulations, the confirmation of enterpri sales revenue must comply with the accrual principle and the substance is more important than the form principle. The principle of accrual basis has long been written in the accounting standards for business enterpris, but the principle of taxation which is more important than the form is the first to be put forward in the tax documents, which is also a clear signal to coordinate with the accounting standards. Substance is more important than form, requiring enterpris to carry out accounting confirmation, measurement and report in accordance with economic esnce of transaction or matters rather than legal form. Business transactions or events in most cas, the economic esnce and legal form is consistent, but there are also special circumstances. Signed a repurcha agreement such as customer rvice sales, although the realization of revenue from the legal form, but since the signing of the customer rvice repurcha agreement, even if the delivery of the goods to the supplier has not actually transferred significant risks and rewards of ownership of the goods to the buyer, it did not meet the requirements of revenue recognition, not sales revenue should be recognized. No. 875 also made clear that such repurcha ca
n be ud as financing behavior to confirm the relevant liabilities. The tax law confirms the income and basically confirms the income on accounting, reducing the coordination cost of accounting and tax difference, which is a great positive for taxpayers.
Two. Tax conditions for the confirmation of sales revenue
Regulation No. 875, confirm the goods sales revenue enterpris must also meet the following 4 conditions, the establishment of the 4 conditions not only t the reasonable income tax confirmation standard, is to achieve effective docking with the "enterpri accounting standards".
Condition 1. the commodity sales contract has been signed, and the enterpri has transferred the main risks and rewards related to the ownership of the goods to the buyer
To determine whether an enterpri has transferred the main risks and rewards of commodity ownership to the purchar, it should focus on the esnce of the transaction rather than the form, and also consider the transfer of the ownership document or the delivery of the object. If any loss is related to the ownership of the goods without the ller bear any economic benefits and the ownership of the goods are not owned by the ller, it means that the main risks and rewards of ownership of the goods to the buyer transfer. Whether the major risks and rewards are transferred u
sually needs to be judged from the following three situations.
ppt改尺寸
动作的四字词语Ca 1: the transfer of ownership of the goods receipt or delivery of goods, all the risks and rewards of ownership of the goods transferred, such as retail, sales of goods, sales of goods and pre collection order collection sales of goods etc.. Sales of goods pre payment, Seller until receipt of final payment before delivery of goods the buyer, that the main risks
and rewards of ownership of the goods only after receiving the last payment to transfer to the buyer, the enterpri should be recognized as income at the time of shipment of commodities, in advance prior to the loan should be recognid as a liability. Order sales, enterpris should be issued in the commodity and in accordance with the confirmation of income confirmation conditions, before the advance payment should be recognid as a liability. The sale of goods collection of payment, only for collection procedures, only shows that the main risks and rewards of ownership of the goods have been transferred to the buyer, the confirmation of income.
加拿大圣玛丽大学Ca 2: the transfer of ownership of the goods receipt or delivery of goods, the main risks and rewards of ownership of the goods transferred, the enterpri only minor risks and rewards of ownership of the goods, such as the sale of goods, delivery payment buyout way consignment good
s. In this ca, all risks and rewards of commodity ownership should be transferred to the purchar, and the revenue must be recognized.
If the Huaian company entrusts the Huaiyin company to ll goods on consignment. The agreement of consignment agreement is that the Huaiyin company has nothing to do with the Huaian company whether it can ll or profit after obtaining the consignment commodity. The goods have been issued, the payment has not yet received, Huaian company issued VAT invoices specified value added tax of 3400 yuan. In this ca,
The Huaian company adopts the outright buyout to entrust the Huaiyin company to ll goods on consignment. Becau the
agreement clearly marked the trustee in the consignment, regardless of whether or not to ll, whether profit, has nothing to do with the entrusting party, therefore between the principal and the trustee to ll the commodity trading, and commissioned to ll goods directly to the trustee has no real difference, Huai'an company shall confirm the sales revenue, and allocate the corresponding cost.
Situation 3: the main risks and rewards of commodity ownership have not been transferred after the t
ransfer of the ownership certificate or delivery of the goods. Sales revenue cannot be confirmed at this time. This situation mainly includes: first, the goods sold in the enterpri in the quality, variety, specifications and other aspects of the contract or agreement is not required to return, and did not make up for the normal guarantee terms. The two is whether the sales revenue of the enterpri can be obtained, depending on whether the buyer has sold the goods, such as the u of payment method commissioned consignment goods, buy back and so on. Three is the enterpri has not yet completed the sale of goods installation or inspection work, and installation or inspection work is an important part of the sales contract or agreement. Such as sales elevator. Lift installation is usually an important part of the elevator sales contract, in the installation or testing process may occur in some uncertain factors, influence the realization of sales income, therefore, the kind of delivery does not indicate that the main risks and rewards of ownership of the goods transferred, can not confirm the income. Four, it is stipulated in the sales contract or agreement that the buyer has the right to return the goods for specific reasons, and the enterpri can not determine the possibility of returning the一路囧途
控制的意思goods.
Condition 2.. The enterpri does not retain the right of continuing management, which is usually ass
ociated with ownership, and has not implemented effective control over the merchandi sold
Under this condition, the main risks and rewards of commodity ownership have been transferred to the purchar, and the revenue should be recognized when the commodity is issued. If Huaian company belongs to the real estate developer, after lling the residential quarter to the customer, it accepts the customer to entrust to ll the housing commodity hou in the residential district and manages the residential district property. The Huaian company accepts the entrustment of the client to ll the commercial housing in the residential area and manages the property of the residential district, which is another transaction providing labor rvice which has nothing to do with the sale of the residential district. Although the Huaian company still manages the residential district, this management has nothing to do with the ownership of the residential district, becau the ownership of the residential district belongs to the client.
物理电路Condition 3. the amount of income can be reliably measured
宝鸡旅游
The condition is that the amount of income can be reasonably estimated. If the amount of income can not be reasonably estimated, it can not confirm revenue. When a company lls goods, the lling price of goods is usually determined. However, due to some uncertain factors in the process of lling
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