In terms of income tax, the financial funds that should be included in the total income obtained by enterprises from the financial departments and other departments of the people's governments at or above the county level can be regarded as non-taxable income and deducted from the total income when calculating the taxable income:
(a) the enterprise can provide special funds disbursement documents;
(two) the financial department or other government departments that allocate funds have special fund management measures or specific management requirements for funds;
(3) An enterprise shall separately account for funds and expenditures incurred with funds.
Legal basis: Article 8 of the Notice of China National Intellectual Property Administration Municipality on Further Strictly Regulating the Behavior of Patent Application strengthens organizational leadership. China National Intellectual Property Administration will follow up and supervise the revision of local policies and the handling of cases. Local intellectual property departments at all levels should attach great importance to the significance of cracking down on such applications, make a special report to the local people's government, with the principal responsible person in charge, establish a leadership and coordination mechanism, comprehensively judge the local patent application situation, clarify key objectives and key links, formulate special work plans, clarify specific responsible persons and contacts, set up special classes, and carry out relevant work in depth and continuously.