市、县工会兴办的企业经常遇到预收的租金如何确认收入缴纳企业所得税的实际问题,下面我们举例加以说明。例如,2010年,某企业将办公楼整体对外出租给另一家单位,租期3年。双方签订的租赁协议明确,每年租金30万元,承租单位将3年的租金一次性交付。该企业2010年一次性收到3年的租金收入90万元。问 The enterprises run by the city and county trade unions often encounter the actual problem of how to confirm the income and pay the enterprise income tax on the rent received in advance. Below we give an example to illustrate this. For example, in 2010, an enterprise rented the entire office building to another unit for a period of three years. The two sides signed a clear lease agreement, annual rent of 300,000 yuan, the lease unit will be one-time rent for three years. The company received one-time three-year rental income of 900,000 yuan in 2010. ask