Financial support funds generally have special purposes
There are documentary requirements before disbursement, and they are generally used up within five years
If the purpose is not specified in the document or within five years, If it is not paid within the year
Financial recovery may be required
For tax treatment, please refer to Article 7 of the "Enterprise Income Tax Law" and Article 26 of the "Enterprise Income Tax Law Implementation Regulations". Caishui [2008] No. 151, Caishui [2009] No. 87, Caishui [2011] No. 70
Deferred income is now treated as accounting