1, financial allocation;

2. Administrative fees and government funds collected according to law and incorporated into financial management;

3. The financial funds obtained by the enterprise and designated by the competent departments of finance and taxation of the State Council and approved by the State Council;

4. Income from direct equity investment and equity investment funds obtained by social security funds;

5. From March 2065438 13 to February 3, 202313, the income of overseas institutional investors (including overseas brokerage institutions) who have not established institutions or places in China, or those who have established institutions or places but have no actual connection with them, engaged in crude oil futures trading in China.

6. Overseas brokerage institutions provide overseas investors with commission income from domestic crude oil futures brokerage business.

Rights of the subject of taxation:

The rights of tax officials mainly include the right of tax administration, tax collection, tax inspection and tax administrative punishment. Its obligations mainly include collecting taxes, reducing or exempting taxes according to law, serving taxpayers, keeping secrets, avoiding taxes according to law and conducting tax inspection according to law.

Taxpayers' rights mainly include the right to know about taxes, the right to ask for confidentiality, the right to apply for tax reduction and exemption, the right to apply for tax refund, the right to state defend oneself, the right to tax reduction and exemption, the right to report and accuse, the right to request cancellation, and the right to obtain tax payment vouchers. Its main obligations include handling tax registration according to law, setting up account books according to law, correctly accounting and keeping account books and related materials, issuing and using invoices according to regulations, filing tax returns on schedule, paying or remitting taxes on time, and consciously accepting tax inspection.

To sum up, other non-tax revenue stipulated by the State Council refers to the financial funds obtained by enterprises, designated by the competent departments of finance and taxation of the State Council and approved by the State Council.

Legal basis:

Article 7 of the Enterprise Income Tax Law of People's Republic of China (PRC)

The following income from the total income is non-taxable income:

(1) financial allocation;

(2) Administrative fees and government funds collected according to law and incorporated into financial management;

(3) Other non-taxable income as stipulated by the State Council.