Legal basis: Article 32 of the Foreign Investment Law of People's Republic of China (PRC), foreign-invested enterprises shall abide by the provisions of laws and administrative regulations on labor protection and social insurance, handle tax, accounting, foreign exchange and other matters in accordance with laws, administrative regulations and relevant state regulations, and accept the supervision and inspection carried out by relevant competent departments according to law.
Article 22 of the Enterprise Income Tax Law of People's Republic of China (PRC) * * * The taxable amount is the balance of the taxable income of the enterprise multiplied by the applicable tax rate, after deducting the tax exempted or credited according to the preferential tax provisions of this Law.
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The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.