Taxes payable by the company include deed tax, enterprise income tax and stamp duty. According to the relevant laws and regulations, enterprises and other organizations with income are taxpayers of enterprise income tax in People's Republic of China (PRC) and should pay enterprise income tax according to law. Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.

Legal basis:

People's Republic of China (PRC) * * * People's Republic of China (PRC) Enterprise Income Tax Law Article 1 In People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and shall pay enterprise income tax in accordance with the provisions of this Law. This law is not applicable to sole proprietorship enterprises and partnership enterprises.

Article 3 A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.

Article 4 The enterprise income tax rate is 25%. The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.

Derivative problem:

How does the company pay taxes 1. The taxes declared by the national tax mainly include value-added tax and income tax. Value-added tax shall be declared before 15 every month, and income tax shall be declared before 15 at the end of each quarter. 2. Go to the tax bureau to buy invoices with IC card and invoice quasi-purchase certificate. Insert the IC card into the computer and enter the billing system for billing. Send the deduction invoice to the tax bureau for certification before the end of March. Copy the invoice information that has been issued and used this month to the IC card, print out the paper report and affix the official seal, and take the IC card to the lobby of the tax bureau to declare the tax copy. Fill in and review the tax return. At the end of the quarter, send the main form of this quarter's return to the tax bureau.