according to the provisions of the tax law, the company's reserve fund refers to the company's specific capital reserve to deal with possible risks, defects or uncertainties in the future. As far as I know, in most countries and regions, company reserve funds are usually tax-free. This is because these funds are generally used to deal with the risks and challenges that companies may face, and they do not involve the profit distribution of companies.

however, the specific situation still needs to be determined according to local tax laws and legislative provisions. Therefore, I suggest that you consult a professional tax agency or accountant to understand the laws and regulations in your area and ensure that your company complies with relevant regulations.