When received: Debit: Bank deposit Credit: When the deferred income is distributed within the validity period (the amount used for the project can be within the remaining validity period of the project): Debit: Deferred income Credit: Non-operating income Regarding whether this part of the income is included

Taxable income, according to Article 7 of the "Enterprise Income Tax Law of the People's Republic of China": The following income in the total income is non-taxable income: 1. Financial appropriations 2. Administrative income collected in accordance with the law and included in financial management

Fees, government funds; 3. Other non-taxable income stipulated by the State Council. Article 26 of the "Regulations on the Implementation of the Enterprise Income Tax Law" also stipulates: The fiscal appropriation referred to in Item (1) of Article 7 of the "Enterprise Income Tax Law" is

Refers to the financial funds allocated by people's governments at all levels to public institutions, social groups and other organizations that are included in budget management.

The term "other non-taxable income stipulated by the State Council" as mentioned in item (3) refers to the fiscal funds obtained by enterprises for special purposes specified by the finance and taxation authorities of the State Council and approved by the State Council.

"Finance and Taxation [2008] No. 151" and "Provisions on Several Issues Concerning Corporate Income Tax" clearly stipulate that fiscal appropriations that are non-taxable income only refer to the public institutions and social groups that are included in the budget management of the people's governments at all levels.

Financial funds allocated by the organization.

Except for the fiscal funds designated for special purposes by the finance and taxation authorities of the State Council and approved by the State Council, fiscal disbursements obtained by enterprises in our city, regardless of whether they have designated purposes, will be incorporated into the taxable income of the current period for the purpose of calculating corporate income tax.

Clarify the difference between non-taxable income and tax-exempt income.

First of all, "non-taxable income" should comply with the relevant provisions of the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations.

In this regard, we can simply understand that there is no need to pay tax on non-taxable income that meets the regulations.

Secondly, tax-free income and non-taxable income are two different concepts.

Tax-free income is one of the preferential forms of corporate income tax. Article 26 of the "Enterprise Income Tax Law of the People's Republic of China" clearly stipulates it. It is used in the tax law to reduce the tax burden of certain specific taxpayers.

Special provisions.

When an enterprise declares corporate income tax, the expenditure items related to taxable income and the expenditure items related to tax-free income should be accounted separately. If there is no separate accounting or it is really difficult to divide the expenses, the taxpayer can adopt the apportionment ratio method with the approval of the competent tax authority.

Determine the amount of costs and expenses that should be allocated to the total tax revenue.

1. For the fiscal funds obtained by the enterprise from the financial departments and other departments of the people's governments at or above the county level between January 1, 2008 and December 31, 2010, which should be included in the total revenue, all those that meet the following conditions at the same time

, can be treated as non-taxable income and deducted from the total income when calculating taxable income: (1) The enterprise can provide fund allocation documents, and the documents stipulate the special purpose of the funds; (2) The financial department or other allocation

The government department responsible for the funds has special fund management methods or specific management requirements for the funds; (3) The enterprise separately accounts for the funds and the expenditures incurred with the funds.

2. According to the provisions of Article 28 of the Implementation Regulations, the expenses caused by the above-mentioned non-taxable income being used for expenditure shall not be deducted when calculating the taxable income; for the assets formed by being used for expenditure, the calculated depreciation and amortization shall not be deducted.

Sales are not deductible when calculating taxable income.

3. After the enterprise treats the fiscal funds that meet the conditions stipulated in Article 1 of this Notice as non-taxable income, it has not incurred any expenditure within 5 years (60 months) and has not returned the portion of the funds allocated to the fiscal or other government departments.

, should be re-included into the total income of the sixth year in which the funds are obtained; expenditures incurred by fiscal funds that are re-included into the total income are allowed to be deducted when calculating taxable income.

Supplement: If your unit receives service outsourcing support funds due to business tax taxable behavior, the business tax should be calculated and paid according to the corresponding business tax category; business tax will not be levied on financial subsidies received without business tax taxable behavior.