A one-person limited liability company pays individual income tax. According to the relevant laws and regulations, sole proprietorship enterprises and partnership enterprises should not pay enterprise income tax, but should be recognized as operating income according to their nature, and need to pay individual income tax according to law.

legal ground

Article 1 of the Enterprise Income Tax Law

Within the People's Republic of China, enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and shall pay enterprise income tax in accordance with the provisions of this Law.

This Law is not applicable to sole proprietorship enterprises and partnership enterprises.

Article 2 of the Individual Income Tax Law of the People's Republic of China

Individual income tax shall be paid for the following personal income:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.