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

2. Taxpayer:

1, that is, all domestic-funded enterprises or other organizations in the People's Republic of China that practice independent economic accounting, including the following six categories:

State-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises, and other organizations with production and business income and other income.

2. Sole proprietorship enterprises and partnership enterprises do not use this Law, and individual income tax can be levied on these two types of enterprises to avoid double taxation.

III. Operating income includes:

1, the object of corporate income tax is the income obtained by taxpayers. Including sales of goods, provision of labor services, transfer of property, dividends, interest, rental, royalties, donations and other income.

2. A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China.