Financial funds obtained by enterprises from the financial departments and other departments of the people's governments at or above the county level that should be included in the total income can be regarded as non-taxable income if they meet the following conditions, and deducted from the total income when calculating the taxable income:

(1) The enterprise can provide funds disbursement documents, which stipulate the special purpose of funds;

(two) the financial department or other government departments that allocate funds have special fund management measures or specific management requirements for funds;

(3) An enterprise shall separately account for funds and expenditures incurred with funds.

1. This part of non-taxable income can be included in the current year's profit at one time, or amortized into the enterprise's profit in installments, and the amortization period is subject to the income period;

2 to the tax bureau for the record, fill in the record form, and provide disbursement vouchers and management measures.