企业所得税汇算清缴收入确认时点知多少（一至三）

Core Viewpoint - The article discusses the principles and regulations regarding income recognition for enterprises, emphasizing the importance of the accrual basis of accounting and the specific conditions under which revenue can be recognized [10][17]. Group 1: Income Recognition Principles - Enterprises should calculate taxable income based on the accrual basis, where income and expenses are recognized in the period they occur, regardless of cash transactions [10][17]. - Revenue from the sale of goods should be recognized when the sales contract is signed, and the risks and rewards of ownership have been transferred to the buyer [2][11]. - The amount of revenue must be reliably measurable, and the costs incurred or to be incurred by the seller must also be reliably calculable [3][4]. Group 2: Specific Recognition Timing - For sales of goods, revenue can be recognized at different points depending on the sales method, such as upon shipment or when payment is received [5][6]. - For service income, revenue should be recognized based on the completion progress of the service provided [11]. - Advertising fees are recognized when the advertisement is publicly displayed, while membership fees are recognized either upon joining or over the membership period depending on the service structure [13][15]. Group 3: Transfer of Assets - Income from the transfer of assets, including various types of property, should be recognized in the year the transfer occurs, regardless of the form of payment [18]. - The timing for recognizing income from non-monetary asset investments is when the investment agreement becomes effective and the registration is completed [19]. - Dividend income is recognized on the date the shareholder meeting decides on profit distribution or stock conversion [20]. Group 4: Policy References - The article references several key regulations, including the Corporate Income Tax Law and various notices from the State Administration of Taxation, which guide the recognition of income and taxation processes [21].