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Does Dalian Free Trade Zone need to withhold and pay enterprise income tax?
Yes. According to Article 4 of the Enterprise Income Tax Law of the People's Republic of China issued by China's Taxation Bureau, the enterprise income tax shall be levied at the reduced rate of 15% for the income from production and business operations and other income of enterprises in the bonded area, and the enterprise income tax shall be withheld and remitted respectively. Enterprise income tax refers to the tax levied on the income of enterprises.