Legal analysis: When reporting enterprise income tax returns, the focus of reporting non-taxable income is: on the one hand, how to define non-taxable income; On the other hand, how to correctly eliminate the amount of non-taxable income used for expenditure. The basis of reporting is in accordance with the provisions of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Treatment of Enterprise Income Tax on Special-purpose Financial Funds.

Legal basis: Article 7 of the Enterprise Income Tax Law of the People's Republic of China, the following income from the total income 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.