财政补贴是政府为企业在国民经济及社会的某些方面充分发挥作用而给予的财政援助，财政补贴的应用环节是帮助企业实施政策性经济行为。鼓励企业吸纳就业，促进企业科技进步和鼓励企业出口等。国家税务总局──号文规定：对企业取得的国家财政补贴收入不征收企业所得税，予以作 Financial subsidies are the financial aid given by the government for the enterprises to give full play to their functions in some aspects of the national economy and society. The application of financial subsidies is to help enterprises implement the policy of economic activities. Encourage enterprises to absorb employment, promote scientific and technological progress of enterprises and encourage enterprises to export. State Administration of Taxation ─ ─ Document No.: To obtain state-funded financial subsidies income is not subject to corporate income tax, to be done