Taxpayers of foreign enterprise income tax include the following two categories:
1. The enterprises with foreign investment, including joint ventures, co-operative joint ventures enterprises and wholly foreign owned enterprises.
2. Foreign enterprises, including foreign companies, enterprises and other economic organizations having establishments or places in China and engaged in production or business operations and those without establishments or places in China but having income from sources within China.
This topic offers articles regarding the taxable items and rates, computation method, reductions and exemptions, time limit & place for tax payment, and related answers to your doubts and queries.