Core Viewpoint - The article discusses the tax treatment of special-purpose fiscal funds and non-taxable income for enterprises, emphasizing the need for proper reporting and adjustments in tax filings according to relevant regulations [1][5]. Group 1: Tax Regulations and Reporting - Non-taxable income can be deducted from the total income when calculating taxable income, but expenses formed from non-taxable income cannot be deducted [1]. - The tax filing process involves specific forms such as the "Tax Adjustment Project Detail Table" (A105000) and the "Special Purpose Fiscal Fund Tax Adjustment Detail Table" (A105040) [2]. - The "Tax Adjustment Project Detail Table" requires reporting of non-taxable income and adjustments related to special-purpose fiscal funds [3]. Group 2: Special Purpose Fiscal Funds - The "Special Purpose Fiscal Fund Tax Adjustment Detail Table" is applicable for taxpayers who have special-purpose fiscal funds that meet non-taxable income conditions [5]. - Adjustments for expenses formed from non-taxable income must be reported, while capitalized expenditures are handled through the "Asset Depreciation, Amortization, and Tax Adjustment Detail Table" (A105080) [5]. Group 3: Asset Depreciation and Amortization - Non-taxable income used for asset formation must be reported in the "Asset Depreciation, Amortization, and Tax Adjustment Detail Table," and the depreciation or amortization amounts cannot be deducted from taxable income [6].