Core Viewpoint - The article discusses the classification and management of non-tax revenue, including various types of government funding and administrative fees, and their implications for corporate income tax calculations [10][12][14]. Group 1: Non-Tax Revenue Categories - Non-tax revenue includes government funding allocated to budget-managed institutions and social organizations, except where otherwise specified by the State Council [4]. - Administrative fees are defined as charges collected according to laws and regulations during the provision of specific public services, which are then included in fiscal management [5]. - Government funds refer to special-purpose financial resources collected from enterprises, as defined by the State Council and relevant financial authorities [7][9]. Group 2: Management of Non-Tax Revenue - Various types of fiscal funds received by enterprises, excluding state investments and repayable funds, should be included in the total revenue for the year [11]. - Special-purpose fiscal funds approved by the State Council can be treated as non-tax revenue, allowing for deductions from taxable income [12]. - Budget-managed institutions and social organizations can also classify certain fiscal subsidies as non-tax revenue, subject to specific regulations [12]. Group 3: Deductions and Exemptions - Government funds and administrative fees paid by enterprises, as approved by the State Council, are deductible when calculating taxable income [14]. - Income from government funds that has not been remitted to the treasury cannot be deducted from total revenue [16]. - Expenditures related to non-tax revenue cannot be deducted when calculating taxable income, and any assets formed from such funds are subject to depreciation rules [17][18].

收入总额中的下列收入为不征税收入： 二、可以作为企业所得税不征税收入的专项用途财政性资金需要满足什么条件？ 企业从县级以上各级人民政府财政部门及其他部门取得的应计入收入总额的财政性资金，凡同时符合以下条件的，可以作为不征 税收入，在计算应纳税所得额时从收入总额中减除： 欢迎扫描下方二维码关注： 根据《中华人民共和国企业所得税法》的规定，企业每一纳税年度的收入总额，减除 不征税收入 、免税收入、各项扣除以 及允许弥补的以前年度亏损后的余额，为应纳税所得额。不征税收入属于跨年度事项，也是企业所得税常见风险事项。我们整 理了相关知识点，一起来看看吧！ 一、不征税收入有哪些？ （一）企业能够提供规定资金专项用途的资金拨付文件； （二）财政部门或其他拨付资金的政府部门对该资金有专门的资金管理办法或具体管理要求； （一）财政拨款； （二）依法收取并纳入财政管理的行政事业性收费、政府性基金； （三）国务院规定的其他不征税收入。 注意： 不征税收入与免税收入是两个 不同 的概念，包括的内容也不相同。 （三）企业对该资金以及以该资金发生的支出单独进行核算。 注意： 可以作为不征税收入处理的财政性资金，必须 同时符合 上述三个条 ...

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].

Core Viewpoint - The article discusses the treatment of fiscal subsidies and their implications for corporate income tax, detailing how these funds can be classified as non-taxable income and the conditions under which they can be deducted from taxable income [2][3][4]. Group 1: Definition and Classification of Fiscal Funds - Fiscal funds refer to financial support from the government, including subsidies, interest subsidies on loans, and various tax reductions, but exclude export tax rebates [2]. - National investment is defined as direct investments made by the state in enterprises, which increase the company's registered capital [2]. Group 2: Tax Treatment of Fiscal Subsidies - Fiscal subsidies can be classified as non-taxable income under certain conditions, as outlined in the relevant tax regulations [3]. - When fiscal subsidies are treated as non-taxable income, the expenses incurred from these funds can be deducted from taxable income [4]. Group 3: Reporting and Compliance - If a company does not utilize the fiscal funds within five years, the unspent portion must be included in taxable income in the sixth year [5]. - Companies must report fiscal subsidies during annual tax settlements based on their accounting treatment, either as other income or as non-operating income [6][7]. - Depending on whether the subsidies are treated as taxable or non-taxable income, companies must fill out the corresponding tax forms [8].

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].

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]