再次，核(he)定征收(shou)(shou)(shou)企業(ye)(ye)所得稅企業(ye)(ye)的收(shou)(shou)(shou)入(ru)(ru)(ru)應(ying)區分收(shou)(shou)(shou)入(ru)(ru)(ru)性(xing)質。《企業(ye)(ye)所得稅法》第六條(tiao)規(gui)定，企業(ye)(ye)以貨幣形式和(he)非貨幣形式從各種來源取得的收(shou)(shou)(shou)入(ru)(ru)(ru)，為收(shou)(shou)(shou)入(ru)(ru)(ru)總額。包括：（一）銷售貨物收(shou)(shou)(shou)入(ru)(ru)(ru)；（二(er)）提供勞務(wu)收(shou)(shou)(shou)入(ru)(ru)(ru)；（三）轉讓財(cai)產收(shou)(shou)(shou)入(ru)(ru)(ru)；（四）股息、紅利(li)等權益性(xing)投資收(shou)(shou)(shou)益；（五）利(li)息收(shou)(shou)(shou)入(ru)(ru)(ru)；（六）租金(jin)收(shou)(shou)(shou)入(ru)(ru)(ru)；（七）特許權使用(yong)費收(shou)(shou)(shou)入(ru)(ru)(ru)；（八）接受(shou)捐(juan)贈收(shou)(shou)(shou)入(ru)(ru)(ru)；（九）其他(ta)收(shou)(shou)(shou)入(ru)(ru)(ru)。

    因此，核(he)定(ding)征(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)的(de)(de)(de)應稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)總額(e)(e)應當包括上述(shu)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)項目，同時，《國家稅(shui)(shui)(shui)(shui)(shui)務總局關于企(qi)業(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)核(he)定(ding)征(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)若干問題的(de)(de)(de)通(tong)知》（國稅(shui)(shui)(shui)(shui)(shui)函[2009]377號）規定(ding)，國稅(shui)(shui)(shui)(shui)(shui)發[2008]30號文件(jian)第(di)(di)(di)六條(tiao)中的(de)(de)(de)“應稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)額(e)(e)”等于收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)總額(e)(e)減去不征(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)和免(mian)稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)后的(de)(de)(de)余額(e)(e)。用公式表示為(wei)(wei)：應稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)額(e)(e)=收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)總額(e)(e)－不征(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)－免(mian)稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)，也就(jiu)是說收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)總額(e)(e)項目中不含不征(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)和免(mian)稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)。而不征(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)主要有三項，即《企(qi)業(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)法》第(di)(di)(di)七條(tiao)規定(ding)的(de)(de)(de)財政撥款(kuan)，依(yi)法收(shou)(shou)(shou)(shou)(shou)取并(bing)納入(ru)(ru)(ru)(ru)財政管理的(de)(de)(de)行政事(shi)業(ye)性收(shou)(shou)(shou)(shou)(shou)費、政府性基金(jin)和國務院規定(ding)的(de)(de)(de)其他不征(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)。免(mian)稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)為(wei)(wei)《企(qi)業(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)法》第(di)(di)(di)二十六條(tiao)規定(ding)的(de)(de)(de)四類：包括國債利(li)(li)息收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)；符(fu)合條(tiao)件(jian)的(de)(de)(de)居(ju)民(min)(min)企(qi)業(ye)之間的(de)(de)(de)股息、紅(hong)利(li)(li)等權(quan)益(yi)性投資收(shou)(shou)(shou)(shou)(shou)益(yi)；在中國境內設立機(ji)構、場(chang)所(suo)(suo)的(de)(de)(de)非(fei)居(ju)民(min)(min)企(qi)業(ye)從居(ju)民(min)(min)企(qi)業(ye)取得(de)與該機(ji)構、場(chang)所(suo)(suo)有實際聯系的(de)(de)(de)股息、紅(hong)利(li)(li)等權(quan)益(yi)性投資收(shou)(shou)(shou)(shou)(shou)益(yi)；符(fu)合條(tiao)件(jian)的(de)(de)(de)非(fei)營利(li)(li)組織的(de)(de)(de)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)。

    最(zui)后(hou)，企業(ye)核(he)定(ding)(ding)(ding)征(zheng)稅(shui)(shui)按(an)主(zhu)營(ying)項(xiang)目(mu)(mu)(mu)(mu)適(shi)(shi)用(yong)應(ying)稅(shui)(shui)所(suo)(suo)得(de)率。由于經(jing)(jing)濟形勢的(de)(de)(de)發(fa)展(zhan)變化(hua)，企業(ye)多(duo)業(ye)經(jing)(jing)營(ying)普(pu)遍存在，除(chu)從事(shi)主(zhu)體經(jing)(jing)營(ying)外，還可能存在取(qu)(qu)(qu)得(de)諸(zhu)如政(zheng)府為(wei)扶持企業(ye)發(fa)展(zhan)所(suo)(suo)取(qu)(qu)(qu)得(de)的(de)(de)(de)政(zheng)府補貼收入，對外委(wei)托貸款取(qu)(qu)(qu)得(de)的(de)(de)(de)利息收入，銷售(shou)不動(dong)產或土地使用(yong)權轉(zhuan)讓收入等主(zhu)營(ying)業(ye)務(wu)以外的(de)(de)(de)其他收入，但在如何確定(ding)(ding)(ding)應(ying)稅(shui)(shui)所(suo)(suo)得(de)率上，國稅(shui)(shui)發(fa)[2008]30號文(wen)件第七條明確規定(ding)(ding)(ding)，實行應(ying)稅(shui)(shui)所(suo)(suo)得(de)率方式核(he)定(ding)(ding)(ding)征(zheng)收企業(ye)所(suo)(suo)得(de)稅(shui)(shui)的(de)(de)(de)納(na)稅(shui)(shui)人，經(jing)(jing)營(ying)多(duo)業(ye)的(de)(de)(de)，無論其經(jing)(jing)營(ying)項(xiang)目(mu)(mu)(mu)(mu)是否單獨核(he)算，均由稅(shui)(shui)務(wu)機關根據其主(zhu)營(ying)項(xiang)目(mu)(mu)(mu)(mu)確定(ding)(ding)(ding)適(shi)(shi)用(yong)的(de)(de)(de)應(ying)稅(shui)(shui)所(suo)(suo)得(de)率。主(zhu)營(ying)項(xiang)目(mu)(mu)(mu)(mu)應(ying)為(wei)納(na)稅(shui)(shui)人所(suo)(suo)有經(jing)(jing)營(ying)項(xiang)目(mu)(mu)(mu)(mu)中(zhong)，收入總額或者(zhe)成(cheng)本(ben)（費用(yong)）支(zhi)出額或者(zhe)耗(hao)用(yong)原材料(liao)、燃料(liao)、動(dong)力數量所(suo)(suo)占比重最(zui)大的(de)(de)(de)項(xiang)目(mu)(mu)(mu)(mu)。也就(jiu)是說，企業(ye)核(he)定(ding)(ding)(ding)征(zheng)稅(shui)(shui)按(an)主(zhu)營(ying)項(xiang)目(mu)(mu)(mu)(mu)適(shi)(shi)用(yong)應(ying)稅(shui)(shui)所(suo)(suo)得(de)率，而(er)不能分別行業(ye)經(jing)(jing)營(ying)項(xiang)目(mu)(mu)(mu)(mu)分別適(shi)(shi)用(yong)應(ying)稅(shui)(shui)所(suo)(suo)得(de)率。