Within the territory of People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law.

This law is not applicable to sole proprietorship enterprises and partnership enterprises.

Accord to that regulations for the implementation of the enterprise income tax Law of People's Republic of China (PRC),

The sole proprietorship and partnership mentioned in Article 1 of the Income Tax Law refer to the sole proprietorship and partnership established in accordance with the laws and administrative regulations of China.

Therefore, your company does not meet the scope of enterprise income tax and does not pay enterprise income tax.

According to the the State Council on June 20, 2000 issued "on the individual proprietorship enterprises and partnership enterprises to collect income tax"

Notice of the title "and the same year in September 19, People's Republic of China (PRC) Ministry of Finance, State Taxation Administration of The People's Republic of China issued" on the sole proprietorship and partnership.

Provisions on individual income tax for enterprise investors, sole proprietorship enterprises and partnership enterprises.

Income should be calculated according to the income from the production and operation of individual industrial and commercial households and in accordance with the provisions of the Individual Income Tax Law of People's Republic of China (PRC).

Pay personal income tax.