企业的“四技”收入,是指企业进行技术转让、技术咨询、技术服务、技术培训所得的净收入。企业的技术转让以及以技术转让为前提的技术咨询、技术服务、技术培训所得的收入以及相应的支出都在“销售—其他销售”科目核算,收入扣除支出后的净收入并入企业的利润总额。技术转让年净收入在30万元以下的部分,仍按有关规定留给企业,免征所得税;超过三十万元以上的部分,依法交纳所得税。留给企业的技术转让收入(30万元以下以及30万元以上交纳所得税以后的部分),在“利润分配—留给企 The “four skills” income of an enterprise refers to the net income from technology transfer, technology consulting, technical service, and technical training. The company’s technology transfer, as well as the income from technical consulting, technical services, and technical training predicated on technology transfer, and the corresponding expenditures are all accounted for in the “Sales - Other Sales” subject. The net income after deducting expenses is included in the company’s total profit. . The portion of annual net income of technology transfer below 300,000 yuan is still left to the enterprise in accordance with the relevant regulations and exempted from income tax; for those exceeding 300,000 yuan, income tax shall be paid according to law. The technology transfer income left to the enterprise (after 300,000 yuan and after 300,000 yuan tax income tax), in the "profit distribution - left to enterprises