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].