it depends on the specific situation. Dividends that have been invested between qualified resident enterprises for more than one year are exempt from enterprise income tax. If this condition is not met, it is necessary to include the dividends obtained in the total profits and pay enterprise income tax.

Enterprise income tax is a tax levied on the production, business income and other income of enterprises (except foreign investment and foreign enterprises) in China.

The objects of corporate income tax collection are as follows:

1. Resident enterprises should pay corporate income tax on their income derived from inside and outside China.

2. If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income derived from the institution or place it established in China, and the income generated outside China but actually related to the institution or place it established.

if a non-resident enterprise does not have an institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.

3. Principles for determining income from inside and outside China

Legal basis:

Enterprise Income Tax Law of the People's Republic of China

Article 5

The taxable income is the balance of the total income of an enterprise in each tax year after deducting non-taxable income, tax-exempt income, various deductions and losses in previous years that are allowed to be made up.

Article 7

The following income from the total income is non-taxable income:

(1) financial allocation;

(2) administrative fees and government funds collected according to law and incorporated into financial management;

(3) Other non-taxable income stipulated by the State Council.