1, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Notice of the Ministry of Finance on Enterprise Subsidy Income Tax, etc.

Caishuizi [1995]08 1

State financial subsidies and other subsidy income obtained by enterprises, except those stipulated by the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China, are included in the taxable income actually obtained by subsidy income in that year.

2, the Ministry of Finance State Taxation Administration of The People's Republic of China on the implementation of the "People's Republic of China (PRC) Accounting Standards" on enterprise income tax policy issues notice.

Caishui [2007] No.80

According to the provisions of the relevant documents of the financial and tax authorities in the State Council, the special income tax actually received by the enterprise should be included in the total profit of the current period and not included in the taxable income of the current period according to accounting standards.

3. Please refer to the following documents:

Notice of the Ministry of Finance on Strengthening the Management of Government Non-tax Revenue

Caizong [2004] No.53