Non-taxable income is: financial allocation; Administrative fees and government funds collected according to law and incorporated into financial management; Other non-taxable income stipulated by the State Council.

Non-taxable income belongs to "non-profit activities" (such as financial allocation) and should not be included in the scope of corporate income tax in theory; Tax-free income is a tax preference given by the state to certain income (such as debt interest income) in a specific period in order to achieve certain economic and social goals.

1, financial allocation;

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

3. Other non-taxable income stipulated by the State Council;

4. Debt interest income;

5. Income from equity investment such as dividends and bonuses of eligible resident enterprises;

6. Non-resident enterprises that set up institutions and places in China obtain dividends, bonuses and other equity investment income from resident enterprises that are "actually related" to the institutions and places;

7. Tax-free income of qualified non-profit organizations.

The difference between tax exemption and non-taxation

The biggest difference between the two is that non-taxable income does not belong to the economic benefits brought by profit-making activities, so in principle, corporate income tax should not be paid, which is not a tax preference and cannot reduce the income tax burden for taxpayers;

Tax-free income is an integral part of taxpayers' taxable income, and enterprise income tax should be paid according to the principle of tax system, but the state allows it to be tax-free for some special considerations, which is a tax preference. The specific differences are as follows:

First, the content is different.

1. Non-tax revenue: financial allocation, administrative fees collected according to law and incorporated into financial management, government funds and other non-tax revenue specified by the State Council.

2, tax-free income includes:

Interest income from debt. National debt includes all kinds of national debt, special national debt and value-added national debt issued by the Ministry of Finance. National key construction bonds issued by the former State Planning Commission and financial bonds and various corporate bonds issued with the approval of the People's Bank of China,

Turnover tax reduced or refunded for a specific purpose. Subsidies that are not included in the profit and loss shall be included in the funds and expenses managed in the financial budget or financial accounts. Income from technology transfer. Benefits of "waste residue, waste gas and waste water" treatment.

Second, the nature is different.

Non-tax income does not belong to tax preference, and tax-free income belongs to tax preference.

Third, the tax exemption time is different.

Non-taxable income is because it does not belong to the economic benefits brought by profit-making activities from the root and nature, but is specially used for specific purposes. From the principle of enterprise income tax, these incomes should never be classified as income categories within the scope of taxation.

Tax-free income is an important part of taxpayers' taxable income. It is only the preferential tax treatment given by the state to achieve certain economic and social goals or obtain economic benefits for specific projects in a certain period of time, and it is possible to restore the scope of taxable income in a certain period of time.

Can the input tax of tax-free income be deducted?

Tax-free input tax is not deductible. The input tax of taxable items can be deducted, and the input tax of tax-free items cannot be deducted. Whether the input can be deducted mainly depends on whether the deduction voucher can be obtained. According to the relevant regulations, it can be obtained: consumer goods for taxpayers' own use as stipulated by the competent departments of finance and taxation of the State Council,

Because foreign trade enterprises are allowed to export goods with tax refund (exemption) and enjoy the tax exemption (exemption) policy, the freight invoices obtained by selling duty-free goods shall not be deducted from the output tax.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: the calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC);

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.

(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.

(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.

(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.

Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.

Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.