Legal analysis: In order to standardize the management and evaluation of tax credit, ensure the unification of tax credit evaluation results, and improve taxpayers' awareness of paying taxes in good faith and abiding by tax laws, according to the Measures for the Administration of Tax Credit (for Trial Implementation) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.4014), State Taxation Administration of The People's Republic of China has formulated the Tax Credit Evaluation Index and Evaluation Method (for Trial Implementation), which is now released from 20/KLOC-0. According to the relevant provisions of laws and regulations, the evaluation indicators are designed as 1, 3, 5, 1 1, respectively, according to the taxpayer's subjective attitude, performance ability, actual results and degree of dishonesty reflected by the tax-related behavior. If the special tax control equipment is not kept as required, the loss will be deducted 1 minute, and the tax control device will be deducted 1 1 minute if it is damaged or changed without authorization. The above information is mainly collected from the tax management system.

Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).

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. If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.

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%.