The company is a for-profit enterprise legal person established in China in accordance with the Company Law, including limited liability companies and joint stock limited companies. It is a form of enterprise organization formed in the market economy to meet the needs of socialized mass production. Enterprise units generally refer to productive units, and state-owned enterprises are state-owned enterprises.

The company's tax payment process is as follows:

1. tax registration: the company needs to register tax first, obtain a tax registration certificate, and file tax returns according to the regulations of the tax authorities;

2. Pay taxes: According to the requirements of the tax authorities, the company needs to pay taxes in the prescribed time and manner, including enterprise income tax and value-added tax;

3. Tax declaration: the company needs to make tax declaration within the specified time according to the provisions of the tax authorities, including annual settlement and quarterly declaration;

4. Tax review: The tax authorities will review the company's tax returns, and if problems are found, they may ask the company to pay back taxes and fines;

5. Tax consultation: If the company needs to consult on tax issues, it can consult the tax department or tax agents and other professional institutions.

The taxes payable by the Company are as follows:

1. Enterprise income tax: refers to the taxes stipulated in the Enterprise Income Tax Law, which are calculated and paid by enterprises according to certain tax rates and tax calculation methods;

2. Value-added tax: refers to the tax levied at the prescribed tax rate in the process of production, circulation and consumption of goods and services based on the value-added amount, after deducting withholding tax;

3. Business tax: refers to the tax levied on various business activities of enterprises according to the provisions of the national business tax law;

4. Stamp duty: refers to the tax payable for stamp duty generated by enterprises in handling various documents, contracts, bills and other businesses according to the provisions of the national stamp tax law;

5. Resource tax: refers to the tax calculated according to the proportion stipulated by the state in activities related to the production, sale, processing, export and import of mineral resources.

To sum up, enterprises mainly refer to independent for-profit organizations, and can be further divided into corporate enterprises and unincorporated enterprises, such as partnerships, sole proprietorships and individual industrial and commercial households. So the company must be a company, but the company is not necessarily a company.

Legal basis:

Article 3 of People's Republic of China (PRC) Company Law

The company is an enterprise legal person, with independent legal person property and legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.