First, a positive answer

Exempted tax revenue includes: financial allocation; Administrative fees and government funds collected according to law and incorporated into financial management; Other non-taxable income specified by the State Council (financial funds specified for special purposes and approved).

II. Extended contents

In foreign countries, donated money will be included in the scope of tax exemption or tax refund. In China, the object of donation must be a state-owned non-profit organization or fund recognized or designated by the government before it can be exempted from tax, and no other private or private organization or fund will be exempted from tax.

The following income of non-profit organizations is tax-free income:

(1) Income donated by other units or individuals;

(2) Government subsidy income other than the financial allocation stipulated in Article 7 of the Enterprise Income Tax Law of the People's Republic of China, but excluding the income obtained from government purchase of services;

(3) membership fees collected in accordance with the provisions of the civil affairs and financial departments at or above the provincial level;

(4) Bank deposit interest income without tax income and tax-free income;

(5) Other income as stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

third, what is tax-free income?

tax-free income refers to the income that belongs to the taxable income of an enterprise but is exempted from enterprise income tax according to the provisions of the tax law.