According to the Enterprise Income Tax Law of People's Republic of China (PRC):

Article 26 The following income of an enterprise is tax-free income:

(1) Debt interest income; ?

(two) dividends, bonuses and other equity investment income between qualified resident enterprises; ?

(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise; ?

(4) Income of qualified non-profit organizations. ?

Article 3 A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. ?

Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place. ?

If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China. ?

Article 37 The income tax payable by a non-resident enterprise from the income specified in the third paragraph of Article 3 of this Law shall be withheld at the source, with the payer as the withholding agent. The tax shall be withheld by the withholding agent from the paid or expired tax every time it is paid or due. ?

Article 38 The tax authorities may designate the payer of the project price or labor service fee as the withholding agent for the income tax payable by the non-resident enterprises engaged in the project operation and labor service within the territory of China. ?

Article 39 If the withholding agent fails to withhold the income tax in accordance with the provisions of Articles 37 and 38 of this Law or fails to perform the withholding obligation, it shall be paid by the taxpayer in the place where the income occurs. If the taxpayer fails to pay in accordance with the law, the tax authorities may recover the tax payable from the tax payable of the payer of other income items in China. ?

Article 40 The tax withheld by withholding agents each time shall be turned over to the state treasury within seven days from the date of withholding, and the enterprise income tax withholding report form shall be submitted to the local tax authorities. ?

Extended data:

According to "People's Republic of China (PRC) tax collection and management law":

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.

Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.

All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.

No unit or individual may obstruct the tax authorities from performing their duties according to law.

Article 6 The state shall equip tax authorities at all levels with modern information technology in a planned way, strengthen the modernization of tax collection and management information systems, and establish and improve information sharing systems between tax authorities and other government administrative organs.

Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.

Article 7 Tax authorities shall widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consultation services for taxpayers free of charge.

Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities.

Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.

Taxpayers have the right to apply for tax reduction, exemption and refund according to law.

Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law.

Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.

Ninth tax authorities should strengthen the team building, improve the political and professional quality of tax personnel.

Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law.

Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to levy or underpay the tax payable; Do not abuse their powers to pay more taxes or deliberately make things difficult for taxpayers and withholding agents.

Baidu Encyclopedia-People's Republic of China (PRC) Enterprise Income Tax Law