Government subsidies belong to government funds, not taxable income. Government subsidies do not need to pay enterprise income tax.

legal ground

The following income in Article 7 of the Enterprise Income Tax Law of People's Republic of China (PRC) is non-taxable income:

(1) financial allocation;

(2) Administrative fees and government funds collected according to law and incorporated into financial management;

(3) Other non-taxable income as stipulated by the State Council.