You have to subtract the increase in deferred tax liability from the reported income tax expense as the increase represents part of the reported income tax expense will be paid in future, thus actual cash taxes paid < reported income tax expense.

Tax subsidy on deductible non-operating expenses basically add back the tax effects of deductible non-operating expenses to the reported income tax expense. The calculation is total tax-deductible non-operating expenses x tax rate %. I'm not too familiar with this part, but I think non-operating expenses includes net interest expense and maybe some other restructuring charges.