Tax implications of the small business mutual aid prepayment refund/income

After paying this year's small business mutual aid premium I received a small transfer from them. Apparently you get a certain amount back for prepaying, and once that adds up to over ¥5000 they send it to you.

For income tax purposes do I need to deduct this from my small business mutual aid payment amount for this year? Or is it some other kind of income, or what?

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starkimpossibility

It looks like you should treat it as business income based on the day you receive it.

m50d [OP]

Small business rather than management safety, so sounds like I deduct it from my premium payment, but thanks for pointing me to the right place!