If special funds are used for special purposes, enterprise income tax may not be levied, but if they are used for different purposes, they will be incorporated into taxable income. Where special funds are used to purchase special fixed assets, depreciation shall not be deducted before tax (if deducted, income tax shall be exempted repeatedly); Deduction is allowed for the purchase of non-dedicated fixed assets (enterprise income tax has been paid when it is incorporated into taxable income due to change of use).