"One-person limited liability company" does need to pay enterprise income tax and individual income tax, but there is no double taxation. As the registered place of "one-person limited liability company" is an enterprise legal person, enterprise income tax shall be paid in accordance with the Provisional Regulations of People's Republic of China (PRC) Municipality on Enterprise Income Tax. When distributing the company's after-tax profits and obtaining dividend income, shareholders shall pay individual income tax according to Article 2 of the Individual Income Tax Law of People's Republic of China (PRC). "

Legal objectivity:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall be subject to individual income tax: (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 residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. 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.