Hello, I just saw your answer about mining. At present, our company has no mining license during exploration. Where should the company income tax be declared?

Usually, you should pay enterprise income tax at the place where the enterprise is registered.

Article 50 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates:

Unless otherwise stipulated by tax laws and administrative regulations, resident enterprises shall take the place where they are registered as the place of tax payment; However, if the place of registration is overseas, the place of tax payment shall be the place where the actual management institution is located. Where a resident enterprise establishes a business organization without legal person status within the territory of China, it shall calculate and pay enterprise income tax on a consolidated basis.

If you earn business income by engaging in business activities in mineral areas other than the place of registration, but there is no tax management certificate issued by the tax authorities of the place of registration, then the tax authorities of mineral areas can levy enterprise income tax on this part of your income.

Date of tax copying, tax declaration and card clearing process

June levy reminder

In June 2022, the card clearing period ended on the 20th.

Please keep in mind the time and pay close

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