1. State investment: included as share capital and increased paid-in capital or share capital of the enterprise. Tax treatment is consistent with accounting treatment and is not included in the total income of the enterprise in the current year.

2. Principal required to be returned after the use of funds: Accounting treatment should be treated as liabilities and included in loans or other payables. Tax treatment is consistent with accounting treatment and is not included in the total income of the enterprise in the current year.

3. Other financial funds obtained by enterprises other than the above two situations shall be accounted for as profit and loss, and the original provisions shall be included in the subsidy income, while the new standards require that they be included in the current "deferred income" or "non-operating income".

(a) all kinds of financial funds obtained by enterprises shall be included in the total income of the enterprise in the current year, except those that belong to state investment and need to return the principal after the use of the funds.

(2) The financial funds obtained by an enterprise and used for specific purposes as stipulated by the competent departments of finance and taxation of the State Council and approved by the State Council are allowed as non-taxable income and deducted from the total income when calculating the taxable income.