Tax refers to the state to enterprises or collectives, individuals in money or in kind: tax, tax amount, tax, tax rate, tax law, tax system, tax, and so on. Also used in surnames.

In 2014, "tax" was selected as Japan's 2014 Chinese character of the year.On November 20, 2019, the "Chinese Language Inventory 2019" campaign was launched, and the expert version of the year's proposed character recommended by Qingbo Big Data was "tax".

Enterprises are resident and non-resident enterprises under the Enterprise Income Tax Law and its implementing regulations.

Resident enterprises refer to enterprises established in China by law, or established in accordance with the laws of a foreign country (region) but with their actual management organization in China.