1, a resident enterprise, that is, an enterprise established in China according to law, or an enterprise established in accordance with the laws of a foreign country (region) but with its actual management institution in China.
2. Non-resident enterprises, that is, enterprises established in accordance with the laws of foreign countries (regions) and whose actual management institutions are not in China, but have set up institutions and places in China, or those that have not set up institutions and places in China, but have income from China.
3. The provisions of the Enterprise Income Tax Law of the People's Republic of China are not applicable to sole proprietorship enterprises and partnership enterprises.
The final settlement of enterprise income tax refers to the taxpayer's self-calculation of taxable income and income tax payable in this tax year within 5 months from the end of the tax year or within 60 days from the date of actual business termination in accordance with tax laws, regulations, rules and other relevant provisions on enterprise income tax. According to the monthly or quarterly advance payment of enterprise income tax, the taxpayer determines the amount to be supplemented or refunded in this tax year, fills in the annual tax return of enterprise income tax, and handles the annual tax return of enterprise income tax to the competent tax authorities and provides it to the tax authorities.
All taxpayers who engage in production and business operations (including trial production and trial operation) during the tax year or terminate their business activities in the middle of the tax year, regardless of whether they are in the period of tax reduction or exemption, or whether they are making profits or losses, shall make enterprise income tax final settlement and payment in accordance with the relevant provisions of the Enterprise Income Tax Law, the Regulations for the Implementation of the Enterprise Income Tax Law and the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax.
Enterprises can find Ruihua accounting firm for account collection. With many years of development history, every employee of Ruihua Accounting Firm has rich practice experience, adhering to the principles of honesty, independence, objectivity and impartiality, and enjoys a good reputation in the industry, among governments at all levels and users.