Want it. One-person limited liability company pays enterprise income tax at the statutory tax rate of 33%, and all the after-tax profits are distributed to shareholders, and 20% personal income tax is also required. As the registered place of "one-person limited liability company" is an enterprise legal person, enterprise income tax shall be paid in accordance with the Provisional Regulations of People's Republic of China (PRC) Municipality on Enterprise Income Tax. When distributing the company's after-tax profits and obtaining dividend income, shareholders shall pay individual income tax according to Article 2 of the Individual Income Tax Law of People's Republic of China (PRC). "