Individual proprietorship does not need to pay enterprise income tax. After a natural person establishes a sole proprietorship enterprise in accordance with relevant laws and regulations, he does not need to pay enterprise income tax in accordance with the enterprise income tax law, but pays individual income tax in accordance with the individual income tax law. A sole proprietorship enterprise established by a natural person shall, after obtaining income, file tax returns with the tax authorities within the statutory time and pay the corresponding taxes. Generally speaking, a sole proprietorship enterprise does not need to pay enterprise income tax, but only needs to pay the sole proprietorship enterprise tax to the tax authorities.

law

People's Republic of China (PRC) Enterprise Income Tax Law Article 1 Enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax in People's Republic of China (PRC) 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.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.