23-year social security subsidy income belongs to government subsidies, non-taxable income or taxable income.

Non-taxable income that does not belong to government subsidies. Because according to the provisions of the Enterprise Income Tax Law of People's Republic of China (PRC), enterprises have obtained financial funds that should be included in the total income from the financial departments and other departments of the people's governments at or above the county level, and enterprises can provide vouchers for the disbursement of funds, which specify the special purpose of the funds. The financial department or other government departments that allocate funds have special fund management measures or specific management requirements for funds, and the expenses incurred by enterprises in separately accounting for funds and using funds do not belong to government-subsidized non-tax income.