Legal analysis: sole proprietorship enterprises and partnership enterprises no longer pay enterprise income tax, but only collect individual income tax on the income from production and operation obtained by individual investors. The tax rate is calculated and levied according to the tax item of "income from production and operation of individual industrial and commercial households", and the five-level excessive progressive tax rate of 5%-35% is applicable; If the approved taxable income rate is levied, the taxable income shall be calculated according to the taxable income rate first, and then the individual income tax shall be calculated and levied at the five-level excessive progressive tax rate of 5%-35% according to the size of the taxable income.

Legal basis: Law of People's Republic of China (PRC) Municipality on Wholly Owned Enterprises.

Article 4 When engaging in business activities, a sole proprietorship enterprise must abide by laws and administrative regulations, follow the principle of good faith, and may not harm the public interests. A sole proprietorship enterprise shall fulfill its tax payment obligations according to law.

Article 5 The state protects the property and other lawful rights and interests of a sole proprietorship enterprise according to law.