企业所得税易错点梳理——不征税收入篇

Core Viewpoint - The article focuses on the common mistakes in corporate income tax filing, specifically regarding non-taxable income, to assist companies in compliant tax reporting during the annual tax settlement process [1]. Summary by Sections Non-Taxable Income Scope - Non-taxable income includes: - Fiscal allocations from government to budget-managed entities and social organizations, unless specified otherwise by the State Council [1]. - Administrative fees and government funds collected according to laws and regulations, which are managed by the government [2]. Special Cases of Non-Taxable Income - Other non-taxable income as defined by the State Council includes funds designated for specific purposes and approved by the State Council [3]. - Government transfers of state-owned assets to enterprises can be considered non-taxable income if managed according to specific regulations [4][5]. Pension Fund Investments - Investment income from pension funds, as approved by the State Council, is classified as non-taxable income for corporate income tax purposes [6]. - Income from social security funds, including interest from bank deposits and returns from securities investments, is also non-taxable [7]. Software and Nuclear Power Industries - Software companies can treat certain VAT refunds as non-taxable income if used for R&D and accounted separately [8]. - Nuclear power enterprises are exempt from corporate income tax on VAT refunds used for debt repayment since January 1, 2008 [9].