You need to pay corporate income tax.

When the 200,000 is recovered, it should be included in the investment income.

According to Article 6 of the Enterprise Income Tax Law of the People's Republic of China, the income obtained by an enterprise from various sources in monetary and non-monetary forms shall be the total income.

Including: (1) Income from the sale of goods; (2) Income from the provision of labor services; (3) Income from the transfer of property; (4) Dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7)

Royalty income; (8) Income from donations; (9) Other income.