(1) as a sales accounting enterprise, the products it produces should be treated as external sales when it is used in construction projects, management departments, non productive organizations, donations, sponsorships, fund-raising, advertising, samples, welfare awards for employees and so on. The selling price of its products should be based on the market selling price of similar products in the same period. No reference price should be set up according to the method of cost plus reasonable profit.

(two) packaging Income accounting Where a deposit is collected by an enterprise, those who fail to return it to the buyer within the time limit shall be recognized as an income and the enterprise income tax shall be levied according to law. Overdue refers to the deposit which has been overdue in accordance with the contract.

The taxpayer receives the goods sold for hire and lend the package. deposit No matter whether the turnover period of the package is longer than the one year (including one year), the sales will not be refunded. A deposit of a recyclable package charged by a company to a customer who has fixed purchase and sale relationship for a long time shall not be used as a deposit during the period of circulation.

(three) the income from the trial operation of the in construction project operation shall be taxed in the total revenue and not directly reduced. Construction in progress Cost. In accordance with the provisions of the tax law, the foreign-funded enterprises shall deduct the balance of the non productive business income generated by the productive foreign-funded enterprises during the preparatory period from the costs, expenses and losses related to the above income.

It should be regarded as the taxable income of the enterprise in the current period, and pay the enterprise income tax according to the fifth and seventh provisions of the enterprise income tax law (only the productive enterprises of the Special Economic Zone).

(four) the labor income of construction, installation and assembly engineering over a year or more, accounting for the provision of labor services for construction, installation and assembly works, and for a duration of more than one year, the income can be determined according to the completion schedule or the amount of work completed.