2、《收入明細表》和《成本費用明細表》

    這兩個表(biao)主(zhu)要反映企業(ye)(ye)(ye)的(de)收(shou)(shou)入(ru)和(he)成(cheng)(cheng)本費(fei)用(yong)(yong)(yong)(yong)(yong)明細(xi)情況，主(zhu)表(biao)中的(de)收(shou)(shou)入(ru)和(he)成(cheng)(cheng)本費(fei)用(yong)(yong)(yong)(yong)(yong)數字直(zhi)(zhi)接取自(zi)該表(biao)。兩表(biao)關系(xi)緊密，成(cheng)(cheng)本費(fei)用(yong)(yong)(yong)(yong)(yong)明細(xi)表(biao)的(de)各行(xing)數字直(zhi)(zhi)接與收(shou)(shou)入(ru)明細(xi)表(biao)中的(de)各行(xing)數字對(dui)應，只有(you)“期間(jian)費(fei)用(yong)(yong)(yong)(yong)(yong)”中的(de)銷售（營業(ye)(ye)(ye)）費(fei)用(yong)(yong)(yong)(yong)(yong)、管(guan)理費(fei)用(yong)(yong)(yong)(yong)(yong)和(he)財務費(fei)用(yong)(yong)(yong)(yong)(yong)沒有(you)與收(shou)(shou)入(ru)明細(xi)表(biao)的(de)對(dui)應項目。此表(biao)分(fen)為三種類型(xing)的(de)企業(ye)(ye)(ye)明細(xi)表(biao)，分(fen)別為一(yi)般企業(ye)(ye)(ye)、金融(rong)企業(ye)(ye)(ye)和(he)事業(ye)(ye)(ye)單位社會團體。本文的(de)收(shou)(shou)入(ru)明細(xi)表(biao)和(he)成(cheng)(cheng)本費(fei)用(yong)(yong)(yong)(yong)(yong)明細(xi)表(biao)是針對(dui)一(yi)般企業(ye)(ye)(ye)的(de)填報(bao)表(biao)。

　　《收入明細表》分(fen)為兩大(da)部分(fen)：銷售(shou)（營(ying)業(ye)）收入合(he)計和營(ying)業(ye)外收入。填報此表時需要(yao)注意(yi)以下要(yao)點：

　　（1）銷(xiao)售（營(ying)業(ye)(ye)）收(shou)入(ru)(ru)(ru)合計(ji)是(shi)(shi)計(ji)算業(ye)(ye)務(wu)招待費、廣告費和(he)(he)業(ye)(ye)務(wu)宣傳費的基數，因此，營(ying)業(ye)(ye)外收(shou)入(ru)(ru)(ru)中的9項收(shou)入(ru)(ru)(ru)項目(mu)不能計(ji)入(ru)(ru)(ru)銷(xiao)售（營(ying)業(ye)(ye)）收(shou)入(ru)(ru)(ru)中。銷(xiao)售（營(ying)業(ye)(ye)）收(shou)入(ru)(ru)(ru)合計(ji)包括(kuo)主營(ying)業(ye)(ye)務(wu)收(shou)入(ru)(ru)(ru)、其他(ta)業(ye)(ye)務(wu)收(shou)入(ru)(ru)(ru)和(he)(he)視同銷(xiao)售收(shou)入(ru)(ru)(ru)三部分，它不是(shi)(shi)直接填(tian)入(ru)(ru)(ru)主表“營(ying)業(ye)(ye)收(shou)入(ru)(ru)(ru)”的數字，主營(ying)業(ye)(ye)務(wu)收(shou)入(ru)(ru)(ru)和(he)(he)其他(ta)業(ye)(ye)務(wu)收(shou)入(ru)(ru)(ru)兩部分的合計(ji)才(cai)是(shi)(shi)填(tian)入(ru)(ru)(ru)主表“營(ying)業(ye)(ye)收(shou)入(ru)(ru)(ru)”的數字。

　　（2）視(shi)同(tong)(tong)銷售(shou)(shou)(shou)收(shou)入(ru)(ru)是(shi)(shi)指(zhi)會計上沒(mei)有(you)(you)核算(suan)計入(ru)(ru)收(shou)入(ru)(ru)，而稅(shui)(shui)(shui)收(shou)上要求視(shi)為實現(xian)銷售(shou)(shou)(shou)收(shou)入(ru)(ru)的財(cai)產(chan)、貨物(wu)和(he)勞務(wu)(wu)。視(shi)同(tong)(tong)銷售(shou)(shou)(shou)也是(shi)(shi)并入(ru)(ru)銷售(shou)(shou)(shou)（營業(ye)）收(shou)入(ru)(ru)計算(suan)三項費用的基數。雖(sui)然有(you)(you)些(xie)資(zi)(zi)(zi)產(chan)在實際(ji)處(chu)(chu)置(zhi)時會計上是(shi)(shi)作(zuo)為營業(ye)外(wai)收(shou)入(ru)(ru)核算(suan)，但稅(shui)(shui)(shui)收(shou)上視(shi)同(tong)(tong)銷售(shou)(shou)(shou)時由于(yu)會計上沒(mei)有(you)(you)作(zuo)為收(shou)入(ru)(ru)核算(suan)，所以稅(shui)(shui)(shui)收(shou)上還是(shi)(shi)作(zuo)為視(shi)同(tong)(tong)銷售(shou)(shou)(shou)不(bu)作(zuo)為營業(ye)外(wai)收(shou)入(ru)(ru)處(chu)(chu)理(li)。如果企(qi)(qi)(qi)業(ye)因執(zhi)行(xing)會計準則(ze)對(dui)有(you)(you)些(xie)資(zi)(zi)(zi)產(chan)已(yi)經作(zuo)為收(shou)入(ru)(ru)處(chu)(chu)理(li)，則(ze)稅(shui)(shui)(shui)收(shou)上也不(bu)再視(shi)同(tong)(tong)銷售(shou)(shou)(shou)處(chu)(chu)理(li)。《企(qi)(qi)(qi)業(ye)所得稅(shui)(shui)(shui)法實施條(tiao)例(li)》第二(er)十(shi)五條(tiao)規定(ding)，企(qi)(qi)(qi)業(ye)發(fa)生(sheng)非貨幣性(xing)資(zi)(zi)(zi)產(chan)交換，以及將貨物(wu)、財(cai)產(chan)、勞務(wu)(wu)用于(yu)捐贈、償(chang)債、贊助、集資(zi)(zi)(zi)、廣告、樣(yang)品、職工福利或(huo)者利潤分(fen)配等(deng)用途的，應當視(shi)同(tong)(tong)銷售(shou)(shou)(shou)貨物(wu)、轉讓財(cai)產(chan)或(huo)者提供勞務(wu)(wu)，但國務(wu)(wu)院財(cai)政、稅(shui)(shui)(shui)務(wu)(wu)主管部(bu)門(men)另有(you)(you)規定(ding)的除外(wai)。國稅(shui)(shui)(shui)函[2008]828號規定(ding)，企(qi)(qi)(qi)業(ye)將資(zi)(zi)(zi)產(chan)移(yi)送他(ta)人的情形，因資(zi)(zi)(zi)產(chan)所有(you)(you)權屬(shu)已(yi)發(fa)生(sheng)改變而不(bu)屬(shu)于(yu)內部(bu)處(chu)(chu)置(zhi)資(zi)(zi)(zi)產(chan)，應按(an)規定(ding)視(shi)同(tong)(tong)銷售(shou)(shou)(shou)確定(ding)收(shou)入(ru)(ru)。

　　（3）視同銷售中的“非貨幣性交易視同銷售收入”與營業外收入中的“非貨幣性資產交易收益”不是同一內容，不能重復填報。“非貨幣性交易視同銷售收入”填報納稅人發生非貨幣性交易行為，會計核算未確認或未全部確認損益，按照稅收規定應視同銷售確認應稅收入：“非貨幣性資產交易收益”填報納稅人發生的非貨幣性交易按照國家統一會計制度確認為損益的金額。執行企業會計準則的納稅人，發生具有商業實質且換出資產為固定資產、無形資產的非貨幣性交易，填報其換出資產公允價值和換出資產賬面價值的差額；執行企業會計制度和小企業會計制度的納稅人，填報與收到補價相對應的收益額。可以這樣理解，如果會計上已經核算或部分核算（補價部分）交易收入的，反映在營業外收入中；會計上沒有在營業外收入中核算的，稅收上要作為視同銷售中“非貨幣性交易視同銷售收入”調整反映。