According to the provisions of Caishui [20 11] No.70,1. Financial funds obtained by enterprises from the financial departments and other departments of the people's governments at or above the county level that should be included in the total income can be used 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.
2. According to the provisions of Article 28 of the Implementing Regulations, the expenses incurred by the above-mentioned non-taxable income for expenditure shall not be deducted when calculating the taxable income; Depreciation and amortization of assets used for expenses shall not be deducted when calculating taxable income.
Three, the enterprise will meet the conditions stipulated in Article 1 of this notice as non taxable income, within five years (60 months) without spending and not returned to the financial department or other government departments, should be included in the total taxable income of the sixth year; Financial expenditures included in taxable income are allowed to be deducted when calculating taxable income.