Small loan companies should pay enterprise income tax according to law, which is a tax that all companies must pay. A small loan company may be established by an enterprise legal person or a natural person, but the company is a limited liability company or a joint stock limited company. Although natural persons who meet the prescribed conditions can set up small loan companies, the new enterprise income tax law implements the enterprise income tax system. According to the Guiding Opinions of the China Banking Regulatory Commission and the People's Bank of China on the Pilot Project of Small Loan Companies and its implementing regulations, enterprises and other organizations that obtain income in China shall pay enterprise income tax on their annual taxable income in accordance with the provisions of this Law, and the applicable tax rate is 25%.