1, funded by people's governments at all levels;

2, funding targets are institutions, social groups and other organizations included in the budget management;

3. The object of funding is financial funds, which must be included in the budget expenditure.

Financial subsidies and tax rebates actually received by enterprises are not financial allocations, but should be included in the taxable scope and included in "non-operating income". The subsidy is not subject to enterprise income tax, except as expressly provided by the relevant departments of the State Council.