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新所得税申报表附表一“销售(营业)收入及其他收入明细表”的体系,正如该表名称所表示的,分为两大部分,即“销售(营业)收入”和“其他收入”,这也是主表“收入总额”中的两个主要内容。这两部分收入明细项目的设置,基本建立在会计核算的基础上,每个项目的填报范围,与相应会计科目核算的内容也基本一致,这就极大方便了纳税人的填报工作。但在具体填报时,仍需注意以下几个问题：
As shown in the schedule of “Sales (Operating) Income and Other Income” in Schedule I to the new income tax return, the system is divided into two major segments, namely “Sales (Operating) Income” and “Other Income” This is also the main contents of the “total income” in the main two. The details of these two parts of the income setting, basically established on the basis of accounting, the reporting scope of each project, accounting content and the corresponding accounts are basically the same, which greatly facilitates the taxpayer filing. However, specific reports, still need to pay attention to the following questions: