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How to calculate the proportion of high-tech income ps in power enterprises
In the past year, the income from high-tech products (services) accounted for no less than 60% of the total income of enterprises in the same period.
Total income of enterprises = total income-non-taxable income
Second, note:
Sales revenue is the sum of main business income and other business income. The main business income and other business income are calculated according to the caliber of the annual tax return of enterprise income tax.
3. Legal basis: According to Article 6 of the Enterprise Income Tax Law, the income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income. Including:
1, sales revenue; 2. Income from providing labor services; 3. Income from property transfer; 4 dividends, bonuses and other equity investment income; 5. Interest income; 6. Rental income; 7. Royalty income; 8. Receiving donation income; 9. Other income.
The following income as stipulated in Article 7 of the Enterprise Income Tax Law of People's Republic of China (PRC) is non-taxable income:
(1) financial allocation;
(2) Administrative fees and government funds collected according to law and incorporated into financial management;
(3) Other non-taxable income as stipulated by the State Council.
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