请教一个很困惑我的报税的问题。

[LHZ]

I am an independent contractor （registered as an incorporated company).
Currently I am working as a sub-contractor of a staffing agency.
I provide service to the client, the client pays the agency, and then the agency pays my company for my services.
Consider that the process of payment from the client to the staffing agency, then to me takes time.
The agreement between me and the staffing agency is: the agency will pay me only after they received the money from client which will be about 2 months after I actually provided my services to the client.
So, for my service I provided to the client last year Nov. 2011 and Dec. 2011. I actually received the money on Feb. 2012 and March, 2012.
For taxation purposes: should the money my company received for those 2 months count as 2011 year’s income or 2012 year’s income?
Your help is much appreciated. Thanks Ahead.

 

[liujiejie]

“income received in the year”
依照着这个原则报没错。

 

[超级潜水员]

按照Accounting的原则，如果你已经工作了，收入应计入当年，即使对方公司还没有付你。这笔款项应算入Account Receivable。
对小公司，可以用Cash Accounting，就是说收到时再计入收入。但你所有的收支都应该一致。

 

[LHZ]

谢谢指点。

按照Accounting的原则，如果你已经工作了，收入应计入当年，即使对方公司还没有付你。这笔款项应算入Account Receivable。
对小公司，可以用Cash Accounting，就是说收到时再计入收入。但你所有的收支都应该一致。

 

[mm2008]

in the year u actual recieved...