Taxpayers of corporate income tax are not included

Excludes sole proprietorship and partnerships.

Enterprise Income Tax Law

Article 1 Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) shall pay enterprise income tax in accordance with the provisions of this Law for taxpayers of enterprise income tax.

This Law does not apply to sole proprietorship enterprises and partnership enterprises.

1.Dividends, bonuses and other seven-benefit investment income paid to investors.

2.Corporate income tax pay.

3.Tax late fees. Specifically, it refers to the late payment penalty imposed by the tax authorities on the taxpayer for violating the tax laws and regulations.

4.Fines, fines, and loss of confiscated property. It refers to the fines imposed by the relevant departments on taxpayers in violation of relevant national laws and regulations, as well as the fines imposed by judicial authorities and confiscated property.

5.Donation expenditures that exceed the prescribed standards.

6.Sponsorship expenditures. Specifically, it refers to all kinds of non-advertising expenditures incurred by enterprises that are not related to production and business activities.

7.Unapproved reserve expenditures. Specifically, it refers to the provisions of various asset impairment provisions, risk reserves and other reserve expenditures that do not meet the requirements of the competent financial and tax authorities.

8.Management fees paid between enterprises, rents and royalties paid between business establishments within enterprises, and interest paid between business establishments within non-bank enterprises are not deductible.

9.Other expenses not related to the receipt of the recipient.

Excludes sole proprietorships, partnerships, natural persons.

Enterprises and other organizations that obtain income within the territory of the People's Republic of China (hereinafter collectively referred to as "enterprises") are taxpayers of enterprise income tax. Sole proprietorship enterprises and partnership enterprises are not subject to the Enterprise Income Tax Law.

Enterprises that pay enterprise income tax are divided into resident enterprises and non-resident enterprises, which bear different tax obligations.

"Resident enterprises" refer to enterprises established in China in accordance with the law, or established in accordance with the laws of foreign countries (regions) but with actual management institutions in China.

Non-resident enterprises refer to enterprises established in accordance with the laws of foreign countries (regions) and whose actual management institutions are not in China, but have established institutions or places in China, or enterprises that have not established institutions or places in China, but have income in China.

Taxpayers of corporate income tax do not include sole proprietorships. Taxpayers of enterprise income tax refer to enterprises and other organizations that obtain income within the territory of the People's Republic of China. Article 1 of the Enterprise Income Tax Law of the People's Republic of China stipulates that, except for sole proprietorship enterprises and partnership enterprises, the Enterprise Income Tax Law shall be paid in accordance with the provisions of the Enterprise Income Tax Law for enterprises and other organizations that obtain income (hereinafter referred to as enterprises) within the territory of China.

Sole proprietorships and partnerships are subject to personal income tax. Therefore, a.

This question examines the need to pay taxes in accordance with the law. The nature of taxation in our country:

Take it from the people, use it for the people. The role of taxation: The realization of various functions of the state must be based on various taxes paid by all sectors of society.

Citizenship obligations: While enjoying various services provided by the state, every citizen must bear obligations and consciously pay taxes in good faith. Tax law violations:

Tax evasion, tax arrears, tax fraud, tax resistance.

Excludes: 1. Individual industrial and commercial households, Nongqing's professional cooperatives, joint ventures and other business entities; 2. Investors and other property write-off owners; 3. Foreign shareholders in Sino-foreign joint ventures and foreign-invested enterprises; 4. Foreign enterprises that have not established enterprises in China; 5. Enterprises without business activities; 6. Investors benefit from the income of investor activities; 7. Investors benefit from the income of investment activities; 8. Investors benefit from the benefits of financial derivatives trading activities; 9. Investors benefit from the benefits of insurance companies' activities; 10. Investors benefit from the income of trust activities; 11. Income from equity investment such as interest, dividends, bonuses or gifts from the state.