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.

Enterprise income tax exemption income is as follows:

1, debt interest income;

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

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

4. Income of qualified non-profit organizations.

Non-taxable income and tax-free income in enterprise income tax include:

1, debt interest income;

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

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

4. Income of qualified non-profit organizations.

The financial funds obtained by enterprises from the financial departments and other departments of the people's governments at or above the county level that should be included in the total income can be regarded as non-taxable income if they meet the following conditions.

The items for collecting individual income tax are as follows:

1, salary income;

2. Income from remuneration for labor services;

3. Royalty income;

4. Interest, dividends and bonus income;

5. Property rental income;

6. Income from property transfer;

7. remuneration income;

8. Operating income;

9. Unexpected income.

Legal basis:

Article 26 of the Enterprise Income Tax Law of People's Republic of China (PRC)

The following income of an enterprise is tax-free income:

(1) Debt interest income;

(two) dividends, bonuses and other equity investment income between qualified resident enterprises;

(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise;

(4) Income of qualified non-profit organizations.