Introduction to terms
Public institutions Social groups The following income obtained is taxable income （1） The income from production, operation and service refers to the taxpayer's income from sales of goods (products) Labor service Income, operating income, project price settlement income, industrial operation income and Other business income 。 (II) Income from property transfer Refers to the income obtained by the taxpayer from the paid transfer of various properties, including the transfer fixed assets 、 securities , equity and other property. (III) Interest income The term "interest" refers to the interest paid by the taxpayer on the purchase of various bonds and other securities, the interest paid by other units on arrears, and other interest income. (IV) Rental income It refers to the taxpayer who rents fixed assets, packaging materials and other property Rental income 。 (V) Royalty income , refers to the taxpayer's provision or transfer patent right 、 nonpatented technology 、 Trademark right 、 Copyright And others Concessions The income from the right to use. (VI) Dividend income Refers to the dividends dividend Revenue. (VII) Other income , including Inventory gain of fixed assets Revenue Penalty income (Agency of public institutions governmental functions Acquired Income from fines and confiscations Except) Packing deposit Income, which cannot be paid due to creditors Payables , surplus income of materials and cash and other income. In short, it is the income that can meet the tax standard!
