Not included in the income tax. Loan interest income refers to the income that an enterprise provides funds to others for use but does not constitute equity investment, or that others occupy enterprise funds, including deposit interest, loan interest, bond interest, debt interest, etc. Tax-free supplementary records are not included in income tax. Tax exemption refers to the encouragement or special care given by the state to some taxpayers or taxpayers in order to realize certain political and economic policies. Tax reduction refers to reducing part of the tax from the applicable tax; Tax exemption means exemption from all taxes.