Explanation: According to Article 8 of the "Accounting Standards for Business Enterprises No. 16 - Government Subsidies", government subsidies related to income should be handled according to the following situations: (1) Used to compensate the enterprise for future periods Relevant expenses or losses are recognized as deferred income and included in the current profit and loss during the period in which the relevant expenses are recognized. (2) If it is used to compensate for the relevant expenses or losses incurred by the enterprise, it shall be directly included in the current profit and loss. Do not meet the conditions for non-taxable income issued by the Ministry of Finance and the State Administration of Taxation on the treatment of corporate income tax on special-purpose fiscal funds (Caishui [2011] No. 70). Therefore, the incentive payment is included in the "non-operating income" account and involves corporate income tax.