Institutions are usually taxpayers of enterprise income tax and need to make tax returns. The income (loss) from business activities other than performing state functions belongs to the enterprise income tax. Administrative units such as tax authorities are state administrative agencies themselves and do not belong to enterprises. Although the income from seemingly business activities such as waste materials is sometimes sold, it is meaningless to "toss" through taxation because it belongs to the budget management system and has been included in the national financial system.

The above situation may be concerned or unclear, but from the financial function of income tax, it seems that there is "income", but it is not among the taxpayers of enterprise income tax.

A sole proprietorship enterprise or partnership enterprise itself is not a taxpayer of enterprise income tax. A sole proprietorship enterprise is a direct transition to a natural person, and there is no enterprise income tax. However, there is still some understanding of this partnership.

After the promulgation of the Law of People's Republic of China (PRC) on Partnership Enterprises (revised in 2006), it is clear that partnership enterprises refer to general partnership enterprises and limited partnership enterprises established in China by natural persons, legal persons and other organizations according to this law.

That legal person and other organizations can set up partnerships, and now they exist more as limited partners than general partners. Since it has been made clear here that partnership enterprises do not belong to the jurisdiction of enterprise income tax, how to deal with enterprises as investors is the management object of indirect enterprise income tax.

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