What is the relationship between corporate income tax and value-added tax? VAT has nothing to do with corporate income tax. Enterprise income tax and value-added tax are applicable to different tax objects, and there is no double taxation problem. They are not the same concept. 1. Enterprise income tax is a kind of tax levied on the production and operation income and other income obtained by enterprises. It is a tax levied on the part of the income of enterprises. That is, the state directly participates in the distribution of net income of enterprises in the form of tax. It is a direct tax. The bearer of enterprise income tax is enterprises or other economic organizations with taxable income. The object of enterprise income tax is the income obtained by the taxpayer. It includes income from sales of goods, provision of services, transfer of property, dividends and bonuses, interest, rent, royalties, donations and other income. A resident enterprise shall pay enterprise income tax on its income from sources inside or outside China. 2. Value added tax is a tax levied on the value-added generated in the production and circulation of goods. Although VAT is collected through producers or operators, it is an indirect tax from the perspective of tax division. The ultimate undertaker of value-added tax paid by producers or operators is consumers. Due to the VAT deduction system based on the VAT special invoice, the taxpayer's accounting level is required to be high, and the output tax, input tax and tax payable are required to be accurately calculated. However, the reality is that many taxpayers fail to meet this requirement, so the Provisional Regulations of the People's Republic of China on Value Added Tax classifies taxpayers into general taxpayers and small-scale taxpayers according to their business scale and soundness of accounting. 1. In terms of value-added tax: according to Article 19 of the Provisional Regulations of the People's Republic of China on Value Added Tax (Order No. 691 of the State Council of the People's Republic of China), the time when the tax liability of value-added tax occurs: (1) the day when taxable sales act occurs, which is the day when the sales payment is received or the voucher for claiming sales payment is obtained; If the invoice is issued first, it shall be the day when the invoice is issued. （2） For imported goods, it is the day of import declaration. The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT payment obligation occurs. Item (2) of Article 45 of Annex 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Fully Launching the Pilot Program of Replacing Business Tax with Value Added Tax (CS [2016] No. 36): If a taxpayer provides construction services and leasing services in the form of advance payment, its tax liability occurs on the day of receipt of the advance payment. In this example, Company A has received payment and issued an invoice, and the VAT tax liability is the day of issuing the invoice. 2. In terms of enterprise income tax: Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Order No. 512 of the State Council of the People's Republic of China): The calculation of the taxable income of enterprises shall be based on the accrual basis, which belongs to the current income and expenses. Whether the payment is received or not, it shall be regarded as the current income and expenses. The income and expenses that do not belong to the current period, even if the funds have been received and paid in the current period, are not regarded as the income and expenses of the current period. Except as otherwise stipulated in these Regulations and the competent financial and tax authorities under the State Council. Notice of the State Administration of Taxation on Several Tax Issues Concerning the Implementation of the Enterprise Income Tax Law (GSH [2010] No. 79) 1. Recognition of rental income: according to the provisions of Article 19 of the Implementation Regulations, the rental income obtained by enterprises from providing the right to use fixed assets, packaging or other tangible assets, The realization of income shall be recognized according to the date when the lessee pays the rent as stipulated in the transaction contract or agreement. Among them, if the transaction contract or agreement stipulates that the lease term spans years, and the rent is paid in advance in a lump sum. In accordance with the principle of matching revenue and expenses as stipulated in Article 9 of the Implementation Regulations, the lessor can evenly record the above recognized revenue into the relevant annual revenue by stages during the lease term. In this example, the contract is signed for a one-year lease term. According to the accrual basis principle, the income recognition of enterprise income tax should be apportioned to each month.