According to Article 1 of the Notice on Handling Enterprise Income Tax with 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:

(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.

According to Article 7 of the Interim Measures for the Administration of Incremental Incentive Funds for Agricultural Loans of Financial County Financial Institutions (Jin Cai [2009] No.30) issued by the Ministry of Finance, the incentive funds are included in the income accounting of county financial institutions in the current year. Not eligible for non-taxable income.

1. Although there is a fund expenditure document, the special purpose of the fund is not clear, and it is clearly treated as current income; Second, the enterprise failed to determine the specific use of funds; Third, the enterprise did not separately account for the funds and the expenditures incurred by using the funds.