According to Article 6 of the Individual Income Tax Law of People's Republic of China (PRC), the income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income. In addition, according to Article 1 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Enterprise Income Tax Treatment of Special Financial Funds (Cai Shui [2011] No.70), 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:
(1) The enterprise can provide the fund disbursement documents for the purpose of specifying special funds;
(two) the financial department or other government departments that allocate funds have special management measures or specific management requirements for funds;
(three) the enterprise separately accounts for the funds and the expenditures incurred by using the funds. If the patent bonus obtained by an enterprise meets the requirements of (Cai Shui [2011] No.70), it can be regarded as non-taxable income and no enterprise income tax is levied. Do not meet the requirements, need to be incorporated into the enterprise income for enterprise income tax.