"Provisional Regulations on Income Tax" Article 18 The term "interest income" as mentioned in Item (5) of Article 6 of the Enterprise Income Tax Law refers to the income that an enterprise provides funds to others for use, but does not constitute equity investment, or that others occupy enterprise funds, including deposit interest, loan interest, bond interest, arrears interest and other income.
Therefore, the company should pay enterprise income tax when it obtains interest income from bank accounts and time deposits.