Question: Can high-tech entrepreneurial funds received by enterprises be deducted before tax? According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on the Treatment of Enterprise Income Tax on Special-Purpose Fiscal Funds" (Caishui [2011] No. 70):?

1. The fiscal 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, if they meet the following conditions at the same time, can be regarded as non-taxable income and be used when calculating the taxable income.

Deducted from the total income: (1) The enterprise can provide fund allocation documents that stipulate the special purpose of the funds; (2) The financial department or other government departments that allocate funds have special fund management methods or specific management requirements for the funds; (3)

The enterprise accounts for the funds and the expenditures incurred with the funds in multiple areas.

2. According to the provisions of Article 28 of the Implementation Regulations, the expenses caused by the above-mentioned non-taxable income being used for expenditure shall not be deducted when calculating the taxable income; for the assets formed by being used for expenditure, the calculated depreciation and amortization shall not be deducted.

Sales are not deductible when calculating taxable income.

Therefore, according to the above provisions, the high-tech entrepreneurial funds received by enterprises can be implemented in accordance with the provisions of the documents if they meet the conditions stipulated in the above documents.