According to the new income tax law, financial funds obtained by enterprises from the financial departments and other departments of the people's governments at or above the county level (referring to financial subsidies, subsidies and loan interest subsidies obtained by enterprises from the government and its relevant departments, as well as other kinds of special financial funds, including direct reduction or exemption of value-added tax and various taxes that can be refunded immediately after collection, but excluding export tax rebates obtained by enterprises according to regulations) can be regarded as not meeting the following three conditions at the same time.

The enterprise can provide the fund transfer documents for the purpose of specifying special funds;

The financial department or other government departments that allocate funds have special fund management measures or specific management requirements for funds;

An enterprise shall separately account for funds and expenditures incurred with funds.

Therefore, your company received the loan interest subsidy from the Finance Bureau and included it in the "non-operating income" category, which increased the total profit of the enterprise. However, when declaring the annual income tax, you can fill in the tax-free government subsidy income in the "Other" column of line 5 of the tax preference list (Annex 5); Then, the tax-exempt income and non-tax income are respectively filled in the column of "tax-exempt income" in line 15 and the column of "non-tax income" in line 14 of the Schedule of Tax Adjustment Items, so as to reduce the taxable income without paying taxes.