Legal basis: Article 50 of the Enterprise Income Tax Law of People's Republic of China (PRC), unless otherwise stipulated by tax laws and administrative regulations, resident enterprises shall pay taxes at their registered places; However, if the place of registration is overseas, the place of tax payment shall be the place where the actual management institution is located.
Where a resident enterprise establishes a business organization without legal person status within the territory of China, it shall calculate and pay enterprise income tax on a consolidated basis.