Problem description: Our company has established a fund partnership with other companies, and the fund partnership has established a financing guarantee company, which makes profits every year. After the guarantee company pays the enterprise income tax, it will pay dividends to the fund partnership, and the fund partnership will pay dividends to the investment company in proportion to its shareholding. Do we have to pay enterprise income tax after receiving this dividend? Question answer: According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Income Tax of Partners in Partnership Enterprises (Caishui [2008] 159), "II. A partnership enterprise takes each partner as the taxpayer. If the partners of a partnership are natural persons, they shall pay individual income tax; If the partners are legal persons or other organizations, they shall pay enterprise income tax. 3. The income from the production and operation of a partnership and other income shall be divided first and then taxed. " As a partner, your company should pay enterprise income tax as dividends, bonuses and other equity investment income.