If it complies with the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Handling Enterprise Income Tax on Special-purpose Financial Funds (Caishui [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 people's governments at or above the county level can be regarded as non-taxable income only if they meet the following conditions. Deduct from the total income when calculating taxable income: the financial funds that should be included in the total income obtained by enterprises from the financial departments and other departments of people's governments at or above the county level can be regarded as non-taxable income when calculating taxable income:

(a) the enterprise can provide the fund disbursement documents for the special purpose of the funds;

(two) the financial department or other government departments that allocate funds have special fund management measures or specific management requirements for the funds;

(three) the enterprise shall separately account for the funds and the expenditures incurred with the funds. These three conditions are that you don't have to pay enterprise income tax, otherwise you need to pay it.