Article 2 of the "Announcement of the State Administration of Taxation on Several Issues Concerning the Taxable Income of Enterprises" (Announcement No. 29 of the State Administration of Taxation in 2014) stipulates that enterprises receiving assets transferred from shareholders (including gifts from shareholders Assets, assets received by a listed company as gifts from original non-tradable shareholders and new non-tradable shareholders during the share-trading reform process, and shareholders giving up their equity in the company, the same below), shall be treated as capital (including capital reserve) , indicating that this matter is a normal behavior of the enterprise to accept equity investment from shareholders, therefore, it cannot be treated as income for income tax. If an enterprise receives assets transferred from shareholders and treats them as income, it means that the matter is not a normal act of the enterprise accepting equity investment from shareholders, but an act of accepting donations. Therefore, it should be included in the total income to calculate and pay corporate income tax. According to the above regulations, if an enterprise accepts property donated by shareholders and counts it as capital, it will not be treated as income for income tax. If it is treated as income, it should be included in the total income to calculate and pay corporate income tax.