Some standard content:
ICS35.040
National Standard of the People's Republic of China
GB/T 19583-2004
Classification and code for transactiors of foreign-related payments Issued on September 13, 2004
General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China Standardization Administration of China
Implementation on January 1, 2005
GB/T19583-2004
The classification of major categories (except the 9th major category) and subcategories in this standard is consistent with the classification of the standard components of the balance of payments statement in the Balance of Payments Manual (Fifth Edition) issued by the International Monetary Fund: the classification of the 9th major category and its subcategories and detailed categories has been appropriately expanded in light of my country's national conditions.
This standard is proposed by the State Administration of Foreign Exchange. This standard is under the jurisdiction of the National Technical Committee for Financial Standardization. The drafting unit of this standard is the State Administration of Foreign Exchange. The main drafters of this standard are: Wang Yong, Feng Juping, Zou Lin, Han Hongmei, Men Xiaobo, Wen Sili, Zou Zhaorong, Wang Chunying, Zhang Shenghui, Liu Bin, Liu Fang, Wang Zhenfang, Han Jian, Wang Yue, Zhang Tiecheng, Zhang Chunmei, Liu Jianhong and Ma Qi. KANiKAca
1 Scope
Classification and codes of foreign-related revenue and expenditure transactions
This standard specifies the classification, coding method and codes of my country's foreign-related revenue and expenditure transactions. This standard is applicable to the declaration, statistics, management and analysis of foreign-related revenue and expenditure transactions. 2 Terms and definitions
The following terms and definitions apply to this standard. transactions of foreign-related revenue and expenditure transactions Paynents refer to international payments transactions and other economic transactions related to foreign exchange payments and receipts. 3 Coding method
3.1 This standard adopts a six-digit hierarchical coding method, and its structure is as follows:?
Detailed category code
Small category code
Medium category code
Major category code
GB/T19583—2004
The first level is the major category, represented by a single digit, starting from 1 The codes are assigned in ascending order up to 9; the second level is the middle category, represented by two digits, and the codes of this level are assigned in ascending order starting from the last two digits 01 to 99; the third level is the minor category, represented by two digits, and the codes of this level are assigned in non-sequential order starting from the last two digits 01 to 99; the fourth level is the detailed category, represented by one digit, and the codes are assigned in ascending order starting from 1 to 9. 3.2 Below the first and second levels, if there is no further subdivision, the number "0" is used to fill it. 3.3 "Other" in the detailed category is represented by "9". 3.4 Example:
Passenger revenue/expenditure
Maritime revenue, expenditure
Transport-related service revenue and expenditure
- Service
4 Classification and codes of foreign-related revenue and expenditure transactions
Classification and codes of foreign-related revenue and expenditure transactions are shown in Table 1. GB/T 19583--2004
Trade in goods
101010
101020
101050
101c60
101170
101089
101c90
101100
101120
-Sensitive goods
General trade income/expenditure
Compensation trade income/expenditure
Consignment and agency trade income/expenditure
Border trade income/expenditure
Export of goods for foreign contracting projects
Lease trade income/expenditure
Import of duty-free goods
Table 1 Classification and code table of foreign-related transactions
1. Including goods entering and leaving my country's customs territory in a certain sense. Transactions of the following special types of goods are included in general trade: non-monetary gold (referring to gold not held by the counterparty's monetary management agency and used as reserves). Monetary gold is included in the capital account. Silver bars, diamonds, other precious metals and gems are not circulated in the paper market, the silver market, unissued securities and various types of printed tickets, all of which are priced at the commodity price rather than the face value: goods purchased by governments at all levels. 2. When the change of ownership of goods is not accompanied by the departure of goods, transactions that acquire the ownership of non-financial assets (such as land, houses, temporary buildings, machinery and equipment and inventory) are considered to be non-financial transactions. Such transactions are not included in the commodity exchange item, but in the capital account. Including barter trade between enterprises in the border counties (banners) and border cities along the land border that are open to the outside world through the land border ports designated by the country and enterprises or other trading institutions in the border areas of neighboring countries, which are now allowed to trade capital. Various forms: engineering equipment and materials exported by enterprises in border areas under contracted projects and labor cooperation with neighboring countries, and equipment and materials obtained abroad and transported to China; small-amount trade with Taiwan does not include engineering equipment and materials exported by enterprises in border areas with foreign economic and technical cooperation rights approved by the Ministry of Foreign Trade and Economic Cooperation with neighboring countries; goods imported for projects by construction enterprises of projects below 1 year, and building materials purchased locally; enterprises undertaking leasing business sign international leasing trade contracts with foreign companies with a lease period of one year or more; import and export of goods such as water, electricity, coal gas, and natural gas; sale/purchase of transportation vehicles, gas tanks, work platforms and other mobile equipment; barter income/expenditure; transportation equipment such as electricity, coal gas, natural gas and water provided through various channels, networks and other means, including airplanes, trains, and vehicles. The goods under this item shall be counted as such regardless of whether they are in transit or not, as long as the ownership changes. The goods provided by my country to other countries in accordance with the agreement or temporary decision between the two governments; the free aid and donations provided by my country to other countries and international organizations, or the free aid and donated materials donated by China's government and organizations to the governments and organizations of other countries based on friendly relations; the free aid and donated materials provided by domestic institutions or individuals; the materials donated by overseas Chinese, compatriots in Taiwan, and overseas Chinese, as well as the free aid, donations or donated materials accepted by my country's government and organizations from international organizations and foreign governments or organizations; the materials that are not free aid and donations between countries and international organizations, the free aid and donated materials by domestic institutions or individuals, and the donated materials from overseas Chinese, compatriots in Hong Kong, Macao and Taiwan, or overseas Chinese , equipment, directly used in industrial and agricultural production, development of science and technology, culture and education, medicine and health, and establishment of various public welfare and profit-making undertakings
KAIKAca
101130
101140
102010
102020
102030
102040
103C10
104019
105610
1090360
201011
201012
Table 1 (continued)
GB/195832004
Foreign-invested enterprises purchase imported equipment with all the funds within the total investment amount (including Chinese investment) as investment imports! mechanical equipment,Signature parts and other materials (other materials refer to the equipment and supplies for building factories/sites, installing and reinforcing machines and materials)
Revenue from ocean-going industry, petroleum, and mineral sales
Goods used for processing
Export/import of processing trade with supplied materials
Equipment imported by processing trade
Finished products under processing trade with supplied materials
Import of parts
Export/import of processing trade with discharged materials
Goods used for repair
Revenue from providing goods for repairs / Expenses for goods brought for repairs abroad
Transportation Import and export of goods purchased at the port
Receipts/transportation tools for goods provided at the port
Expenditures on goods consumed at foreign ports
Non-market gold exports/imports
Other income/expenditures
Other income/expenditures
Receipts/expenditures for services related to transportation
Receipts/expenditures for maritime transport
Receipts/expenditures for passenger transport
Receipts/expenditures for providing transportation for goods export
Transportation fees paid
(materials required), in order to extend the import according to domestic regulations for the company's own use Reasonable amount of money spent on transportation vehicles, production vehicles and office supplies (equipment) Goods obtained abroad and sold abroad
Labor payment income is recorded as the surplus of the second item of processing trade during the period of incoming materials. Machinery and equipment provided by the other party under the processing trade, including the equipment repaid with labor payment (or price difference) and priced or unpriced equipment
Including imported materials (non-counterpart) processing and exchange, that is, the buyer and seller sign import and export counterpart contracts separately. When the materials are imported, we pay the material payment first, and then collect the payment from the other party when the processed finished products are exported. The form of payment for the exported finished products: imported materials (non-counterpart) such as industrial trade, that is, we The transaction form in which enterprises with foreign trade import and export rights use foreign exchange to purchase imported raw materials, materials, materials, components, parts, accessories and packaging materials, process them into finished products or semi-finished products and then resell them for export. Processing fee expenditure is recorded as outbound processing trade import. It includes the replacement of parts for mobile goods (such as ships, aircraft and other means of transportation and drilling platforms, etc.). The goods purchased by foreign transport workers in other countries through ports such as cruise, air and land transport, such as fuel, water, and supplies, etc., including the export of all gold that is not part of the government's reserve assets (monetary gold). Other general goods that cannot be included in the above categories include sea, air, land and other forms of transportation (including land, domestic waterway systems, outer space and pipeline transportation) and their auxiliary services. Transport vehicles with crew members, as well as the rental of oil rigs, floating cranes, dredgers and other logistical services (port services are also included in this item). Maritime transport services include services provided under the passenger fare, but do not include excess baggage charges, vehicle freight or other personal effects freight, and food and beverages for passengers on the transport vehicle (other expenses). Passenger transport services provided by the country's transport vehicles within the tourist area are included in tourism-related maritime transport services GB/T 19583--2004
201013
201014
201019
201021
201022
201023
201024
201029
201031
201032
201033
201034
201034
201040
202010
Revenue/expenses paid for transport provided for import of goods
Revenue/Expenditure of Port Services
Other Revenue/Expenditure of Air Transport
Revenue/Expenditure of Passenger Transport
Revenue/Expenditure of Transportation Provided for Export of Goods
Transportation Fees Paid
Revenue/Expenditure of Transportation Provided for Import of Goods
Revenue/Expenditure of Port Services
Other Revenue/Expenditure of Other Transport
Revenue/Expenditure of Passenger Transport
Revenue/Expenditure of Transportation Provided for Export of Goods
Transportation Fees Paid
Revenue/Expenditure of Transportation Provided for Import of Goods Transport costs received/paid
Port service income/expenditure
Other income/expenditure
Transportation fees, agency fees
Transportation commissions, agency fees income/expenditure
Tourism enterprise group fee income/expenditure
Table 1 (continued)
Including marine transport services related to inbound imports, including cargo (container) loading and unloading, storage, warehouse rental, warehousing, packaging and repacking under maritime services, port free use fees, train wheel changing fees, towing, guidance and navigation fees for transport vehicles, driving fees, training and assistance fees, etc., as well as ship repairs (excluding replacement of parts) and overhaul of ships. , cleaning costs
Including other modes of transport except passenger and freight transport. Maritime services include various types of transport services in the study.
Including services provided by passenger tickets, but excluding excess baggage fees, vehicle transportation fees or other personal items freight fees and food, drinks and other expenses of passengers on the means of transport. Passenger services provided by the country's means of transport within the tourist country include various types of air transport services related to outbound travel, including various types of air transport services related to inbound imports, including cargo (container) loading and unloading, storage, aircraft rental, warehousing, packaging and repackaging under air transport services, port usage fees, train wheel change fees, and the guidance, pilotage, Navigation fees, baggage fees, salvage fees, etc., as well as the cost of repairing (excluding the repair of replacement parts), inspection and cleaning of means of transport. Including other modes of transport other than passenger and freight transport. Air transport services. Including other transport services other than sea and air transport, such as land, domestic waterway systems, outer space and pipeline transport.
Including services provided by other means of transport other than sea or air transport. Including all kinds of freight services related to exports other than sea and air transport. Including all kinds of freight services related to imports other than sea and air transport. Including cargo (container) loading and unloading, custody, warehouse rental, warehousing, packaging and repacking, port usage fees, train replacement fees under other transport services. The following items are included in this item: ship charges, towing, pilotage, navigation fees, baggage fees, rescue and salvage fees, etc., as well as the navigation (excluding the repair of replacement parts), inspection and cleaning fees of transport workers. It includes commissions and agency fees related to passenger and freight transport for other modes of transport services other than passenger and freight transport. The captain's debits are included in this item. The income is the funds remitted by foreign shipowners or charterers to our country's shipping agents, freight forwarders or shipping companies. The expenditure is the expenses of domestic shipping agents, freight forwarders or shipping companies for shipping personnel. Consumption includes all expenses of tourists staying in other countries for less than one year, such as accommodation, food, beverages, entertainment, transportation, etc.
The one-year limit does not apply to students and patients The number of people includes the income or expenses of group travel obtained or paid by tourism enterprises such as travel agenciesKANiKAca
202020
202030
202040
202050
203010
203020
204010
204020
205011
205012
205013
205019
Income/expenditure for official and business travel
Income/expenditure for private travel
Medical care and health care Revenue/Expenditure
Education and Training Revenue/Expenditure
Communication Services
Telecommunication Services Revenue/Expenditure
Postal and Mailing Services Revenue/Expenditure
Construction, Installation and Labor Contracting Services
Construction and Installation Services Revenue/Expenditure
Labor Contracting Revenue/Expenditure
Property Insurance Revenue/Expenditure
Liability Insurance Revenue/Expenditure
Accommodation Guarantee Acceptance Personnel/Expenditure
Import and Export Freight Insurance Revenue/Expenditure
Other Property Insurance Revenue/Expenditure
Personal Insurance Revenue/Expenditure
Table (continued)
GB/T 19583—2004
Tourists include passengers going to foreign countries for various official business, crew members temporarily staying abroad,Government staff on business trips (non-permanent), staff of international organizations, personnel stationed abroad within one year, seasonal workers, border workers. Business trips are for the purpose of promoting products, market development, business negotiations, academic exchanges, handling affairs, meetings, installing production equipment or engaging in other business activities on behalf of the company. Including goods and services reimbursed by the company for business travelers and shopping for seasonal workers. Government mission expenses abroad do not include the sales realized by tourists on behalf of the company, including leisure, enjoyment activities such as sports and other cultural and recreational activities, visiting relatives and friends, pilgrimages and participating in religious activities, tourists' goods, etc., including medical treatment, health care, rehabilitation and other activities for health purposes. Including shopping for people
Including studying abroad, examinations, training, research, academic exchanges, etc. Including shopping for international students Including telephone and postal, postal services, mail counters and mailboxes, and services completed by telephone, telex, telegraph, line, radio, sanitary, email, fax, etc. The transmission of audio and video and their accompanying information, including the rental of satellite lines, commercial network services (including network dedicated line services), telephone conference calls; auxiliary activities include the collection, transmission and delivery of documents, newspapers, quarterly magazines, manuals, other printed materials, packages and parcels completed by government departments and other units (such as Yao Kuai Ni Company), and rental services for office counters and mailboxes.
Including the construction period of less than 1 year buildings, roads, bridges, water conservancy projects, communication facilities and other infrastructure construction and repair services; installation services of equipment, electrical appliances, assembly lines, etc., labor contracting project funds, and goods imported by construction companies for projects. Construction projects and installation projects with a construction period of more than one year are regarded as direct investment. Including labor contracting, labor export income provided by the partner company. Including life insurance, property insurance, credit insurance, liability insurance, etc., insurance premium income and expenditure of self-insurance and reinsurance, and services provided by insurance brokers, agents, and appraisal agencies. Including insurance with property and related interests as the insurance subject, such as property loss insurance, liability insurance, credit insurance, guarantee insurance, watch insurance and import and export cargo insurance, including public liability insurance, product liability insurance, professional liability insurance, exhibitor liability insurance, etc. Including credit insurance and guarantee insurance
Including safety insurance, flood and all risks provided for import and export goods. Including property insurance other than export cargo insurance, such as household property insurance, unit property insurance, travel insurance, energy insurance, transportation vehicle insurance, industrial insurance, aviation insurance, marine engineering insurance, etc. GB/T 19583---2004
205020
205030
205040
205000
1 Life insurance revenue/expenditure
Reinsurance revenue/expenditure
Reinsurance revenue/expenditure
Insurance intermediary service revenue/expenditure
Insurance intermediary service revenue/expenditure
Other insurance revenue/expenditure
: Other insurance revenue/expenditure| |tt||Financial services
206010
207010
207020
208010
298020
208030
208940
208050
Financial services agency fees, handling fees, guarantee fees, commitment fees income/expenditure
Computer and information services
Income from computer-related services? Expenditures
Income/expenditure from books, magazines and electronic publications, as well as news and information services
Royalties and license fees
Income/expenditure from patent franchises
Income/expenditure from proprietary technologies in the field of non-patented inventions Income/expenditure from business rights and distribution rights
Income/expenditure from trademarks and production methodswww.bzxz.net
Income/expenditure from copyrights, authorship and royalties
Table 1 (line)
Including insurance with human life and body as the subject of insurance; such as life insurance (survival insurance, death insurance, annuity), personal accident recovery insurance, health insurance (disease exploration, medical insurance), etc., including property insurance, Reinsurance provided by life insurance or other insurance includes insurance agency, brokerage, and appraisal services including the above-mentioned insurance income and expenses, such as agents' financial intermediary services related to insurance transactions, auxiliary services, including financial intermediary services related to letters of credit, bank acceptances, credit lines, financial leasing, bank cards, foreign exchange sales, personal and corporate credit, etc.; commissions and other related charges for securities transactions, these securities transactions include brokerage, issuance, underwriting, pricing, swaps, options and other hedging instrument operations, commodity futures trading commissions and asset management related services, financial market operations, and securities fund custody services! Financial consulting services for financial products, financial instruments, investments, financial management, etc.; financial agency services; foreign exchange services; guarantees and commitments on loans, payments, products, etc.: Services provided by major banks do not include services provided by insurance companies and pension funds. Services include database concurrency, storage, data processing; design, development, programming: equipment, hardware consulting, installation, maintenance issues; news, joint films and reports provided to the media, as well as newspapers and periodicals not ordered in bulk
Including services provided when providing computer/information system integration, application and other technical services; analyzing application needs and problems and proposing the most economical solutions; data rate development, storage and networking time series measurement, data processing, tabulation; design, concurrency, compression programming; management, consulting, installation, maintenance and software processing of computers and peripheral equipment, network city name registration fee
Including newspapers, periodicals and books not ordered in bulk and electronic publications + providing news, photos, pictures and related information reports to the news media; paid services provided by the network include patents, non-patent inventions or proprietary technologies, trademarks, systems Production methods, business rights and distribution rights: original handwritten and printed versions, usage fees, etc., including patent royalties
including non-patent inventions, proprietary technology usage fees, including the right to operate and distribute products, stores, bridges, tunnels, roads and other facilities, including trademarks, production methods, production process usage fees, including books, manuscripts, photos, portraits, artworks, etc. Copyright, copyright usage fees, works fees
KANiKAca
209010
209020||t t||209099
210010
210020
211011
211012
211013
211014
211G20
211031
Sports, culture and entertainment services
Movie, audio-visual service income/expenditure
Art exhibitions, auction service income/
Table 1 (continued)
GB/T 19583-2004
Including movies, radio, television programs, music products, performances, sports competitions, fitness facilities, art exhibitions, auctions and other services, including the production and sale of movies, radio, television programs, and music products. The remuneration received by actors, directors, and producers from the filming of their works abroad, the fees received from performances such as dramas, music works, circuses, and literary performances (including fashion shows), the broadcasting rights fees paid to the media, and the agency fees related to movies and audio-visuals. Service fees include the exhibition of paintings, sculptures, handicrafts, clothing, etc., as well as the auction services provided by art auction houses. Activities related to museums, libraries, and archives include various expenses for sports training, competitions, rental of athletes and athlete transfers, etc.; providing sports, fitness and other cultural services,Recreation services Fees charged for fitness facilities; membership fees of golf and other sports clubs; income/expenditure of services obtained without leaving the country
Government services not mentioned elsewhere
Income/expenditure of visa certification fees
Income/expenditure of reserve funds
Other commercial services
Re-export trade and trade commissions
Re-export trade income/expenditure
Re-export trade price difference income/expenditure
Import and export commission income/expenditure
Processing fee expenditure/income for processing trade with materials
Operating leasing services
Operating leasing services income/expenditure
Legal, accounting, psychological consulting and public relations services
Legal services, Zhongyi income/expenditure
Obtaining foreign teachers (including correspondence courses and online courses) or medical =Services provided by embassies, consulates, military institutions, national defense institutions, aid institutions, government agencies providing tourist information and tourism development, and other official institutions, international organizations, their staff and their families, and all exchanges with the host countries. Basics. Including fees charged by consulates and visas for visas. Including expenses of governments at all levels and international organizations' permanent foreign institutions on goods and services, such as office supplies, furniture, supplies, fuel, public facilities, rental of embassy buildings, vehicle fuel and maintenance, official reception activities, expenses of relevant personnel and entourage, etc. Including service transactions not included in the above. Including commissions charged by merchants, commodity brokers, traders and agents for goods and services, and deductions from the payment received for the sale of goods to third countries. Expenses record the amount of money paid for goods purchased abroad for sale to third countries. Including import commissions, rebates, export commissions, kickbacks. Including fees paid/received by the Chinese side for processing goods abroad/inland, and fees paid/received for raw and auxiliary materials provided abroad. Excluding crew members. Transport vehicle rental. Including chartering aircraft, ships, train wagons, case boxes, derricks and other transport equipment without crew members; operating lease transactions of machinery, mechanical equipment, electronic equipment, electrical appliances, etc. Operating lease transactions for transport with drivers. Including legal, accounting, and management consulting and services. Public relations services. Certification and notarization services. Including legal consulting fees, attorney fees, agency and document issuance fees, arbitration fees, litigation fees, acceptance fees, etc. GB/T 19583—2004
211032
211033
211g3t
211C35
211041
211042
211052
211052
211053||t t||211054
211060
211070||tt| |211090
Accounting services income/expenditure
Management consulting services income/expenditure
Certification and notarization services income/expenditure
Other income/expenditure
Advertisement, exhibition, market research
Advertisement and exhibition income/expenditure related to commercial sales
Market research income/expenditure
Technical services
Industry, technology research and development income/expenditure |tt||Income/expenditure of theoretical, scientific research and developmentIncome/expenditure of construction engineering technical services
Other income/expenditure
Office expenses of Chinese institutions
Office expenses of Chinese institutions/offices abroad
Income/expenditure of membership fees
Other income/expenditure
Employee compensation
Income/expenditure of remittances from members below 1 year
Table 1 (continued)
Including accounting, auditing, statistics, bookkeeping and tax consulting and service packages Management consulting, consulting fees including certification of products, qualifications, identities, etc., notarization services Legal, accounting, management consulting and public relations services not mentioned above including advertising design, creation and promotion, various media layout promotion (buying and selling of advertisements), exhibitions and demonstrations provided by trade fairs, exhibitions and demonstrations to promote products and other product promotion methods. Including fashion shows, including providing questionnaires, online surveys, ratings surveys, opinion polls and other services, including providing technology application, equipment debugging, system operation, etc. development, guidance and follow-up services for the introduction of technology; research and development of new products and new processes; architectural, engineering design, planning, supervision, investigation, mapping and other technical services, including systematic work for the production of new materials, products and decoration, the establishment of new processes, systems and services, and the substantial improvement of the above-mentioned items that have been produced and established. Including research and development activities in natural sciences, social sciences and humanities, including architectural design of cities and other development projects, planning, project design and construction supervision, investigation and mapping of reservoirs, bridges, airports, turnkey projects, etc., and technical services not mentioned above. Technical service income/expenditure includes all expenses of these institutions, such as the start-up capital and operating expenses when they are opened: the tickets (fees) collected by the overseas offices of transport companies on behalf of the parent company are remitted to the corresponding items of transport accountants; it also does not include the funds transferred by the parent company through the representative office, including membership fees, registration fees and application fees for participating in international groups, transnational corporations, international conferences and basic activities. The above-mentioned service expenses not listed separately include employee compensation and investment income. Income from the use of tangible assets is not included in the income item. Gains and losses during the holding period are not included in the income item. They are not treated as investment income. As part of the investment value, they include wages, salaries and profits received by individuals for working for residents of the economy; social insurance or private insurance or annuities and retirement benefits paid by the main representatives on behalf of employees. The workers include seasonal workers, other short-term workers (less than one year), local workers whose economic centers are located at the borders of their own economies, embassies and consulates, and international organizations, as well as non-local workers who have worked locally for more than 1 year. |tt||302023
302031
401000
402010
102020
403000
Investment income
Direct investment income
Profit repatriation/outward
Building rental income/expense
Loans to parent/branch companies, subsidiaries and related parties
Interest income/interest expense on loans from parent/branch companies, subsidiaries or related parties Income from securities investment Income/income from stock investment Income/income from bonds Income/income from financial derivatives Income/income from other financial instruments Other capital gains Interest income from loans and other loans Interest expense on other debts Current transfers Donations and gratuitous assistance not related to fixed assets Acceptance/providing of donations and gratuitous assistance not related to fixed assets Compensation paid abroad/insurance compensation income and expense paid abroad Other compensation income/expenditure Tax income/expenditure Tax income/expenditure (continued) GB/T 19583-2004
Includes income and expenditure related to direct investment, securities and other assets, such as equity income (dividends) and debt income (interest). Including income obtained by direct investors from the ownership of direct investment capital in another country. Including distributed income (dividends and distributed branch profits), earnings for reinvestment and undistributed branch profits, profit reinvestment tax. Including rent of buildings, hotel and inn room charges for more than one year. Including income obtained from holding stocks, long-term bonds, medium-term bonds, money market instruments and financial instruments.
Dividends and bonus income and expenditure generated from holding stocks,Including capital gains, interest and other income generated from holding securities, including discounts and capital gains in the form of interest: (medium) long-term bond interest, money market instrument interest, investment fund dividends, dividends
Including income from financial derivatives
Including income obtained from owning overseas debts (i.e. blood) and payments for assuming overseas debts
Including interest on foreign government loans, interest on loans from (foreign banks) and other financial institutions, interest on loans from international financial organizations, interest on (buyers) sellers' credit, interest on corporate and individual loans, interest on deferred collection (payment), interest on international financial leases, interest on debts under compensation trade, trust investment income, deposit interest, interest on loans from domestic banks and other financial institutions, income and expenditure from immigrants' assets abroad, and other transfer items including all non-capital transfers. Current transfers directly affect the level of disposable income and the consumption of goods and services. Current transfers reduce the income and consumption of donors and expand the income and consumption of recipients. According to the agreement, the compensation income and expenditure of non-insured enterprises, individuals, governments and other organizations include the insurance compensation income/expenditure of the Shipowners Mutual Insurance Association. The compensation paid outside the toilets not mentioned above/the compensation paid to the outside includes income tax, property tax, etc.; fines, liquidated damages or interests paid for delayed payment of taxes; social insurance paid: social benefits; refunded taxes, compensation; pensions paid by unfunded pension plans; transportation registration, issuance of fishing and hunting licenses, etc. GB/T19583-—2004
404100
405c00
406000
407000
408000
501010
501020
501030
501040
501050
501090
502010
502020
502030
Fines, recovery revenue/expenditure
Fines, recovery revenue/expenditure
International organization dues revenue/paid by the government
International organization dues expenditure
International organization dues revenue/paid by the government
International organization dues expenditure
Remittance income/expenditure of employees over the year
Remittance income/expenditure of employees over one year
Non-current income/expenditure
Other income/expenditure
Other people/expenditure
Capital account
Capital transfers
Income/expenditure of continuing service exemptions
Acceptance/providence of mortgages and grants related to fixed assets
Compensation paid abroad/payments to foreign countries
Tax income/expenditure
Transfer income of immigrants/transfers of emigrants abroad
Emigration assistance
Other income/expenditure
Purchase of non-productive and non-financial assets
Land Land lease, rental income/purchase or lease of non-resident land expenditures
Income from transfer of ownership of trademarks and patents
Income from transfer of ownership of other intangible assets
Income from transfer of ownership of other intangible assets
Table 1 (continued)
Fines, confiscation and recovery of property by administrative law enforcement departments, including income and expenditure from inheritance, lottery, gambling and commercial awards; income and expenditure from awards in international academic, literary, invention and other non-commercial competitions and competitions Other gratuitous transfer income/expenditure not mentioned above include capital transfers, acquisition/disposal of non-productive and non-financial assets. As long as it involves the change of ownership of fixed assets, the transfer of physical objects without any return is capital transfer. Cash transfers are also considered capital transfers if they are linked to or conditional on the acquisition or abandonment of fixed assets (such as investment grants). The recipient must use the cash donation to achieve the total fixed asset formation. Donations are usually associated with a specific project, such as large-scale construction projects: roads, bridges, airports, etc. Donations from universities (such as new dormitories, libraries, laboratories, etc.) include compensation for large-scale capital losses or technical insurance accidents, such as compensation for oil leaks, explosions, and side effects of drugs. Appropriate compensation includes inheritance tax, property tax, gift tax, and deed tax related to real estate. Other capital transfers not included in the above include non-productive tangible assets (1: land, pool assets, etc.) and intangible assets (patents, copyrights, trademarks, distribution rights, etc.). Including trademarks, patent ownership transfers, and ownership transfers related to intangible assets. Trademark and patent royalties are calculated under the service category of KANiKAcaLand, pool assets, etc.) and intangible assets (patents, copyrights, trademarks, distribution rights, etc.
Including trademarks, patent ownership purchases, and ownership transfers related to intangible assets. Trademarks, patent royalties are calculated under the KANiKAca serviceLand, pool assets, etc.) and intangible assets (patents, copyrights, trademarks, distribution rights, etc.
Including trademarks, patent ownership purchases, and ownership transfers related to intangible assets. Trademarks, patent royalties are calculated under the KANiKAca service
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