【实用】企业所得税收入确认时点知多少？

Core Viewpoint - The timing of revenue recognition is crucial for corporate income tax declaration, determining whether income is recognized at contract signing, delivery, or upon receipt of payment [1]. Group 1: Revenue Recognition Principles - Revenue and expenses are recognized in the current period based on the accrual basis, regardless of cash payment [1]. - Sales revenue is recognized at the point of sale, while service revenue is recognized upon completion of the service [1]. - Income from royalties is recognized based on the date specified in the contract when the user is obligated to pay [3]. Group 2: Specific Income Types - Rental income is recognized on the date the tenant is obligated to pay rent as per the contract. If the lease spans multiple years with upfront payment, income is recognized evenly over the lease term [4]. - Dividend income is recognized on the date the shareholders' meeting decides on profit distribution or stock conversion [5]. - Income from asset transfers is recognized in the year the transfer agreement becomes effective, regardless of whether the payment is in cash or non-cash forms [5]. Group 3: Interest Income - Non-financial enterprises recognize interest income on the date the debtor is obligated to pay interest as per the contract [6]. - Financial enterprises recognize interest income based on the principle of receiving interest before principal, according to the contract [6]. - For overdue loans, interest income is recognized on the date the contract becomes effective or when the interest is actually received [6].