Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is greater than enterprise income tax. Corporate income tax payers are all domestic-funded enterprises or other organizations that implement independent economic accounting in People's Republic of China (PRC), including the following six categories: (1) state-owned enterprises; (2) Collective enterprises; (3) private enterprises; (4) Joint ventures; (5) Joint-stock enterprises; (six) other organizations with production and operation income and other income. The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income.

Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships.