企业所得税“不征税收入”政策知多少

Core Viewpoint - The article discusses the classification and management of non-tax revenue, detailing specific categories and conditions under which certain funds can be considered non-taxable income for enterprises [5][10]. Summary by Sections Non-Tax Revenue Categories - Non-tax revenue includes three main categories: 1. Fiscal allocations from government to budget-managed organizations [3] 2. Administrative fees and government funds collected according to laws and regulations [3] 3. Other non-tax revenues as specified by the State Council [3] Special Non-Tax Revenue Cases - Additional special cases of non-tax revenue include: 1. Software companies can treat VAT refunds used for R&D as non-taxable income [5] 2. Government-allocated assets to enterprises for specific purposes can be treated as non-taxable income [6] 3. Income from social security funds, including bank interest and investment returns, is considered non-taxable [7][8] Management of Non-Tax Revenue - Key management points for non-tax revenue include: 1. Enterprises must provide documentation for the specific use of funds to qualify for non-taxable treatment [10] 2. Expenses related to non-tax revenue cannot be deducted when calculating taxable income [10] 3. Unused non-tax revenue must be reported as taxable income after five years if not spent [10] Additional Notes - Certain payments, such as personal income tax withholdings and VAT deductions, do not qualify as non-tax revenue [12]