For non-taxable income, considering that the organizations or institutions that obtain these incomes generally undertake administrative functions or engage in public affairs, and are not for profit, financial allocations, administrative fees and government funds are generally not regarded as taxable income, and according to the requirements of public financial management, financial allocations, administrative fees and government funds are generally managed and closed through two lines of fiscal revenue and expenditure, which has no practical significance. Therefore, the enterprise income tax law is clear, and according to the provisions of Article 10 of the implementing regulations, enterprises should deduct the losses in advance. If the property or expenses formed by non-tax income are allowed to be deducted before tax, it is equivalent to making non-tax income get repeated pre-tax deduction and enjoying preferential tax treatment twice. Therefore, this article stipulates that the expenses or property formed by non-tax income used by enterprises for expenditure shall not be deducted or the corresponding depreciation and amortization deduction shall be calculated to ensure the national tax interests. So generally speaking, according to the accounting system, enterprises do not need to accrue depreciation for fixed assets, but only need to manage fixed assets. If depreciation is indeed accrued, it shall not be deducted when calculating taxable income. Taxable adjustment (increase). Depreciation should be accrued, but only tax adjustment should be made when enterprise income tax is settled.