1. Enterprises refer to resident enterprises and non-resident enterprises as stipulated in the Enterprise Income Tax Law and its implementing regulations. A resident enterprise refers to an enterprise established in China according to law, or an enterprise established in accordance with the laws of a foreign country (region) but with its actual management institution in China. A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region), whose actual management organization is outside China, but has an organization or place in China, or has no organization or place in China, but has income from China.
2. In the category of commodity economy, enterprises, as one of various organizational units, are organic economic entities formed according to certain organizational rules. Generally, it is for the purpose of profit, with the mission of maximizing the interests of investors, customers, employees and the public, and providing products or services in exchange for income. It is the product of social development, and develops with the development of social division of labor. Enterprises are the main body of market economic activities; Under the socialist economic system, the coexistence of various enterprises constitutes the micro-foundation of the socialist market economy. Enterprises have three basic organizational forms: sole proprietorship, partnership and company, and corporate enterprise is the most important and typical organizational form in modern enterprises.