1. The 200,000 yuan you received belongs to taxable income, not to non-taxable income. Article 26 of the Regulations on the Implementation of the Income Tax Law stipulates that financial appropriation refers to the financial funds allocated by people's governments at all levels to institutions, social organizations and other organizations included in the budget management, except as otherwise provided by the financial and tax authorities of the State Council and the State Council. Your unit is a private school, which belongs to the nature of an enterprise and has obtained a business license. It does not belong to "institutions, social organizations and other organizations included in budget management". Therefore, the financial allocation of 200,000 yuan should be taxed. Theoretically, you can also understand that you got the financial allocation because you provided non-profit employment training for migrant workers. It is a kind of compensation given by the government, and it is essentially a service fee, so it belongs to taxable income. 2. Regarding the 6.5438+0.8 million yuan paid to the street, if there is no name for this expenditure, it will be regarded as a sponsorship expenditure and cannot be fully deducted before tax. Suggestion: ask the street to issue a receipt for administrative fees and write down the specific name, so that it can be deducted directly before tax. Three, the budget (extrabudgetary funds) is the annual financial revenue and expenditure plan prepared, reviewed and approved in accordance with legal procedures. Extra-budgetary funds mainly include recurrent income such as taxes and government funds. Its income and expenditure must be approved by the local people's congress, and reported to the higher level finance according to the classification depth of category, item, item and paragraph, and strictly managed. Extra-budgetary funds refer to all kinds of financial funds collected, withdrawn and arranged for use by state organs, institutions and social organizations in order to perform or act on behalf of government functions in accordance with national laws, regulations and rules with legal effect, which are not included in the state budget management. Extra-budgetary metals are non-recurring income, which can basically be freely controlled by the government, such as donations received in the name of the government. The tax-free financial allocation stipulated in the tax law is not included in the budget, nor is it out of the budget. As long as the funds allocated by the financial department to institutions and social organizations are non-taxable income. Four. Accounting treatment: 200,000 yuan in bank deposit: 200,000 yuan in subsidy income. 5. However, there is an exception in Article 26 of the Implementation Regulations, that is, "except as otherwise provided by the financial and tax authorities of the State Council and the State Council". If you have an agreement with the local government, or the local government has a document that stipulates that you can separate the employment and training of migrant workers and clearly distinguish the income and cost of employment and training of migrant workers from other profitable businesses, then the financial allocation received can be tax-free, but the corresponding expenses cannot be deducted from the income of profitable businesses. Unless there is a certificate, the financial allocation received by an enterprise is generally taxable. But you can ask your supervisor first. A dead horse is a living horse doctor.