The taxpayers of Enterprise Income Tax include any enterprise and other organizations (not applicable to sole proprietorships and partnerships) which have income derived from China. Including resident enterprises and non-resident enterprises.Resident enterprises: enterprises which are established in China according to Chinese law or established in accordance with laws of foreign countries (regions) but have actual management institutions in China.

Foreign enterprises include foreign companies, enterprises and other economic organizations which have establishments or places in China engaged in production or business operations or which, though without establishments or places in China, have income from sources within the territory of China.

Non-resident individuals: an individual who is not domiciled and does not reside in China, or who is not domiciled and has resided in China for a cumulative period of less than 183 days in a tax year shall be considered as a non-resident individual. Non-resident individuals shall pay individual income tax according to tax law on their income of wages and salaries obtained within the territory of China.

After the reform of resource taxes on July 1, 2016, resource tax mainly adopts tax rate and only a few items adopt quantity-based method., For cash transactions and difficult to control the clay, sand, in accordance with the principle of convenient collection, still practice or cubic meters 0.1 5 yuan per ton from quantity quota duty tax;