收入确认的原则（Principle of income recognition）.docVIP

收入确认的原则（Principle of income recognition） I. tax principles for the confirmation of sales revenue Article 875 stipulates that in addition to the provisions of the accounting standards for enterprises and the implementing regulations, the confirmation of enterprise sales revenue must comply with the principle of accrual basis and the substance is more important than the form principle. The accrual principle has long been written in the accounting standards for enterprises, but the principle of Taxation, which is more important than form, is the first to be put forward in tax documents, which is also a clear signal in coordination with accounting standards. The substance is more important than the form, requiring the enterprise to carry out the accounting confirmation, measurement and report according to the economic essence of the transaction or the matters, not the legal form. Transactions or events that occur in an enterprise, in most cases, are consistent in economic substance and legal form, but there is also a special case. Signed a repurchase agreement such as customer service sales, although the realization of revenue from the legal form, but since the signing of the customer service repurchase 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. Article 875 also made clear that such aftermarket repurchase can be used as financing activities to confirm the relevant liabilities. The tax laws recognition of income and the recognition of income on accounting basically converge, reducing the coordination cost of accounting and tax difference, which is a great positive for taxpayers. Two. Tax conditions for the sale of goods No. 875 States, to confirm goods sales revenue enterprises must also meet the following 4 conditions, the establishment of the 4 conditions not