The development fund you mentioned here is very vague and does not explain the relevant purposes. Let me give you a brief answer.

Development funds allocated by the government are financial funds.

There are two points to pay attention to in the financial funds of general enterprises:

(1) The funds obtained belong to the state investment, and if the principal needs to be returned after the use of the funds, it may not be taxed, and other circumstances are included in the total income of the enterprise in the current year.

Explanation: For example, the development fund you get is invested by the government as an investor to increase the capital of the enterprise. You may not be taxed, and the government may lend to the enterprise through the development fund, or you may not be taxed.

(two) the financial funds obtained by the enterprise, in accordance with the provisions of the competent department of finance and taxation of the State Council, are approved by the State Council for other purposes, and are allowed to be used as non-taxable income.

Only the financial funds that meet the above two items are not taxed, and the rest must be taxed.

In your case, it depends on the use of the money. At the same time, you have to look at the documents allocated by the local government, which can generally be found. If he distributes the money according to the local documents, he will be taxed. If he allocates the money to the development fund of your enterprise according to the State Council's documents and stipulates the special purpose, no tax will be levied.

I refer to the Notice of the People's Government of Pudong New Area on Printing and Distributing the Measures for the Administration of Science and Technology Development Fund in Pudong New Area, the Notice of the Office of Xinyu Municipal People's Government on Printing and Distributing the Measures for the Administration of Special Fund for Industrial Development in Xinyu City, and the Measures for the Administration of Science and Technology Development Fund in Zhejiang Province (for Trial Implementation), all of which are taxable except for special parts.

I hope the above answers are helpful to you!

On the third floor, please clarify the definition of government funds in the enterprise income tax law before answering this question. Don't talk nonsense.

Government funds refer to special financial funds generated by enterprises on behalf of the government according to laws and administrative regulations. It is collected by enterprises, not distributed by the government.