What Is Unrelated Business Taxable Income?

It is an accounting term. Generally, taxable sales income and sales income are the same in general cases, but there are certain differences in specific cases. The reason is that in order to avoid tax evasion, the tax law The behavior provision is caused by the deemed sales and collection of relevant taxes.

Taxable sales income

Right!

It is an accounting term. Generally, taxable sales income and sales income are the same in normal circumstances, but there are certain differences in specific circumstances. The reason is that in order to avoid tax evasion, tax laws The behavior provision is caused by the deemed sales and collection of relevant taxes.

Chinese name

Taxable sales income

Brief introduction

Tax terms,

Content

Taxes should be paid in accordance with tax law

Means

Main business income

Taxable sales income refers to sales income.

Sales income is an accounting term. Generally, taxable sales income and sales income are the same in general cases, but there are certain differences in specific cases. The reason is that in order to avoid tax evasion, tax laws The non-selling behavior is caused by the deemed sales and collection of relevant taxes.

For example, a company sells 100,000 products in a month, each priced at 50 yuan excluding tax. In addition, 1,000 products of the company are distributed to employees as benefits. Thus, in the accounting statements, the main business income (sales) is 100 000 * 50 = 5 000 000 yuan, and according to the provisions of the temporary value-added tax regulations, the goods used for employee benefits are treated as sales, and the taxable sales are = 5 000 000 + 1 000 * 50 = 5 050 000 yuan. If the value-added tax rate of the product is 17% and the company is a general taxpayer, the output tax for the month is 5 050 000 * 17% = 858 500 yuan.