Legal basis: Article 26 of the Enterprise Income Tax Law of People's Republic of China (PRC): (1) Debt interest income; (two) dividends, bonuses and other equity investment income between qualified resident enterprises; (3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise; (4) Income of qualified non-profit organizations.