企业所得税汇算清缴专题十九丨不征税收入

Core Viewpoint - The article discusses the regulations regarding non-taxable income for corporate income tax in China, highlighting specific categories of income that are exempt from taxation [1]. Group 1: Non-Taxable Income Categories - Fiscal allocations refer to funds allocated by various levels of government to budget-managed institutions and organizations, excluding those specified by the State Council [2]. - Administrative and institutional fees are charges collected during the provision of public services, approved by the State Council, and included in fiscal management [3]. - Government funds are special-purpose fiscal funds collected on behalf of the government according to legal and administrative regulations [4]. - Other non-taxable income includes fiscal funds obtained by enterprises that are designated for specific purposes and approved by the State Council [5]. Group 2: Reporting and Treatment of Non-Taxable Income - Enterprises must report all types of fiscal funds as income, except for state investments that require repayment of principal [8]. - Special-purpose fiscal funds can be treated as non-taxable income if they meet specific conditions, including not being used within five years [9]. - Funds that do not comply with the established approval management cannot be deducted when calculating taxable income [12]. - Non-taxable income used for research and development expenses cannot be included for additional deductions or amortization [14]. - Depreciation of assets purchased with non-taxable income cannot be deducted when calculating taxable income [15].