1. At the end of the year, the wholly-owned subsidiary will pay the total annual profit to the parent company, which will pay corporate income tax, value-added tax, urban construction tax, education tax surcharge and other taxes.
2. If the income tax rate applicable to the investment enterprise is higher than that applicable to the invested enterprise, in addition to enjoying the preferential treatment of regular tax reduction and exemption as stipulated by national tax laws and regulations, the investment income obtained shall be restored as pre-tax income according to regulations, incorporated into the taxable income of the investment enterprise, and the enterprise income tax shall be paid back according to law.