“不征税收入”是2008年1月1日起施行的企业所得税法中新创设的一个概念,是指从企业所得税原理上讲应永久不列入征税范围的收入范畴。如何正确认识和界定不征税收入是审计人员在预算执行审计中经常遇到的问题,下面从理论与实务的角度对不征税收入进行解读。 “No Tax Revenue ” is a newly created concept in the EIT Law that came into force on January 1, 2008 and refers to the category of income permanently exempt from taxation from the principle of enterprise income tax. How to correctly understand and define the non-tax revenue is the audit staff often encountered in the budget audit problems, the following from the theoretical and practical point of view of non-tax revenue interpretation.