In the process of final settlement of enterprise income tax, the recognition of enterprise income is very important. In practice, the timing of revenue recognition is inaccurate, which is a relatively common risk point, and the realization time of revenue recognition in different forms of income is also different.
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Previous Review
Notice on the 2023 annual enterprise income tax final settlement
Enterprise Income Tax Final Settlement Topic 2丨One-time deduction policy for fixed assets
Topic 3 of Enterprise Income Tax Final Settlement丨Depreciation and Deduction Policy for Fixed Assets
Special Topic 4 of Enterprise Income Tax Final Settlement | Preferential income tax policies for small and low-profit enterprises
Enterprise income tax final settlement topic 5丨Common expenses pre-tax deduction ratio
Enterprise Income Tax Final Settlement Topic 6丨Pre-tax Deduction Voucher (1)
Enterprise Income Tax Final Settlement Topic 6丨Pre-tax Deduction Voucher (2)
Enterprise Income Tax Final Settlement Topic 6丨Pre-tax Deduction Voucher (3)
Enterprise Income Tax Final Settlement Topic 6丨Pre-tax Deduction Voucher (4)