There are four major errors or omissions in the income tax settlement declaration of relevant institutions and groups, first of all, the institutions and groups undertaking the business entrusted by the government and obtaining government subsidies from the government are the sale of goods or services for the sale of goods or services to others at a consideration for obtaining them, and the income obtained by them should be included in the total income of the year and exempted from income tax in accordance with the applicable standards of tax exemption. goh1b pointed out that at present, it is common for institutions and groups to mistakenly classify the income from undertaking government commissioned business as income other than the sale of goods or services, or mistakenly believe that the income generated by the actual reimbursement is not included in the income and cost of the sale of goods or services, which affects the correctness of the income from the sale of goods or services.