Project support fund is a special fund, which can be included in the "special accounts payable" subject. If it is included in this course, it does not involve paying business tax and income tax. \x0d\( 1) Borrow: bank deposit \x0d\ loan: special payables-investment promotion support funds \x0d\ (2) Borrow: special payables-investment promotion support funds \x0d\ loan when enterprises incur investment promotion expenses. \x0d\3。 Therefore, since the government allocates funds to your company in the name of supporting funds, it is better to include them in the "special accounts payable" account, and neither business tax nor income tax will be paid.