Fiscal and Taxation Management Strategies of Enterprise Sales Income

At the point in time when the sales revenue is realized, the accounting treatment is different from the tax treatment, and it is necessary to effectively control the revenue. From the perspective of corporate tax planning, this paper analyzes the impact of sales revenue on taxation and various factors that affect revenue, points out the key points of sales revenue management and control, and proposes tax base management and control strategies, namely revenue minimization, revenue maximization and revenue. Equalization strategy; from the key factors affecting the recognition of sales revenue, research and put forward the operation methods of management and control of revenue, including factor method, deferral method, decomposition method, transfer method and industrial chain method.