◎ Profit-seeking enterprise, whether trading conditions why export goods shall be recognized in the year when income declarations
North District Treasury IRS representation, according to business income tax Check Guideline 2 Article 15, the export of goods, whether profit-seeking enterprise trading conditions why, annual export income attributable to export goods declaration shall be on or postal, courier business Zhi hair According to the Executive lid of the relevant accounting year stamp date, rather than the date of delivery or payment as income attributable to the year.
Description council, jurisdiction A company declared 102 annual business income tax revenue to take a year off-balance-downs export declaration, recognized revenue next year to 400 million yuan by the council to check that they have differences with general tax revenue identified point the company explained was due to cargo sailing long, cost-sharing and the column can not really estimate, so in order to be an annual income, costs and expenses Jieke just recognized when a reasonable estimate, but the Department of export goods to export customs clearance no matter what trading conditions, should be 102 years (the year when the declaration) recognized in income, adjusted by the council were 102 annual revenue and related costs back taxes.
