According to Article 1 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (Order No.538 of the State Council of the People's Republic of China), units and individuals that sell goods or provide processing, repair and replacement services and import goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.
According to Article 1 of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512 of the People's Republic of China), enterprises and other income-earning organizations are taxpayers of enterprise income tax in People's Republic of China (PRC) and shall pay enterprise income tax in accordance with the provisions of this Law.