This kind of income does not need to pay business tax, but it needs to pay enterprise income tax. No matter how it is calculated, it cannot be exempted from enterprise income tax.

These entries are:

Debit: bank deposit

Loan: subsidy income

If you don't want to pay enterprise income tax, you can coordinate it through the government, because enterprise income tax is a tax that local governments can "intervene", that is, the government comes forward and stipulates that it is exempt from enterprise income tax in the documents that give you this policy, so that it can be completely tax-free.