Question: What income obtained by China Insurance Fund Co., Ltd. is exempt from enterprise income tax? According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Issues Concerning Insurance Guarantee Fund (Caishui [20 1 0] No.77), the following income obtained by China Insurance Guarantee Fund Co., Ltd. (hereinafter referred to as the Insurance Guarantee Fund Company) in accordance with the Measures for the Administration of Insurance Guarantee Fund (hereinafter referred to as the Measures) is exempted from enterprise income tax:1. Domestic insurance companies pay compensation according to law. 2. Income from compensation and recovery of the responsible party obtained from the liquidation of the property of the insurance company that has been revoked or bankrupt according to law, and income from property transfer obtained from the risk disposal of the insurance company according to law; 3. Donation income; 4. Interest income from bank deposits; 5. Interest income from purchasing government bonds, central bank bonds, central enterprise bonds and central financial institution bonds; 6. Income from the use of other funds approved by the State Council.