B. Sole proprietorship or partnership enterprise (general taxpayer): In this way, enterprises lacking or unable to obtain investment can be registered as sole proprietorship or partnership enterprises to collect income tax, and the income tax rate can be reduced to 2%, and their value-added tax will be rewarded to solve the problems of enterprise cost, personal income tax and dividends through tax planning.
Legal basis: Article 25 of the Enterprise Income Tax Law of People's Republic of China (PRC), the state gives preferential treatment to enterprises and projects that support and encourage development.