if it meets the three characteristics of non-taxable income, it can be treated as non-taxable income.

Non-tax revenue refers to the financial funds obtained by governments at all levels, state organs, institutions, social organizations acting as government functions and other organizations in accordance with the law by using government power, government reputation, national resources, state-owned assets or providing specific public services and quasi-public services, which is an important part of government revenue.

Non-tax revenue is a form in which the government participates in the primary distribution and redistribution of national income. The scope of government non-tax revenue management mainly includes: government funds, lottery public welfare funds, paid use income of state-owned resources, paid use income of state-owned assets, operating income of state-owned capital, income from fines and confiscations, income from donations accepted in the name of the government, income from centralized collection by competent departments, interest income generated by government financial funds, etc.