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Under what circumstances can financial support funds be recovered from enterprises? My company has paid taxes in advance without any income, and there are no projects in the finance department.

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