Legal analysis: the way to get: (1) enterprises unified summary of eligible field stay in Jiangning employee information, (including name, domicile address, cell phone number, bank card number, etc.), in the unit after the publicity, submit relevant employee information and credit commitment letter to the park, the street to declare. (2) The 500 RMB electronic consumption coupon will be available for collection and use by logging into the "Alipay APP" from 0:00 on January 30, 2022 to 24:00 on February 28, 2022. The scope of use will be for all types of shopping malls, supermarkets, restaurants, lodgings, and other establishments across the region that voluntarily participate in the "Spring Festival Delivery of Benefits" activity. The scope of use is for all kinds of merchants in shopping malls, supermarkets, restaurants and B&Bs in the region who voluntarily participate in the "New Year Welfare Delivery" activity. The scope of the applicable personnel: foreign employees staying in Jiangning include non-Nanjing household registration foreign employees staying in Jiangning, non-Nanjing household registration foreign employees staying in Jiangning, non-Nanjing household registration foreign employees staying in Jiangning in industrial enterprises, high-tech enterprises, new research and development institutions, major scientific and technological innovation platforms, limited to commerce and trade circulation enterprises, and regulated service enterprises paying taxes in Jiangning District.

Legal basis: "Interpretation of the Ministry of Finance on Issues Related to the Guidelines on Government Subsidies" Article 1 The guidelines on government subsidies stipulate that government subsidies related to the day-to-day activities of an enterprise should be credited to other revenues or deducted from the relevant costs and expenses in accordance with the substance of the economic business. Government grants that are not related to the daily activities of an enterprise shall be recognized as non-operating income or expenses. Government grants do not define "ordinary activities". In general, if the government subsidies to compensate for the costs and expenses are items in the operating profit, or the subsidies are closely related to daily sales and other business activities (such as VAT refund), the government subsidies are considered to be related to daily activities.