Companies have to pay corporate income tax, and they also have to pay personal income tax when paying dividends. Partnerships only pay personal income tax. The local industrial and commercial bureau will be consulted about the specific registration procedures, and they will handle them anyway.
Extended data:
Provisions on the administration of registration of business scope of enterprises:
Article 1 These Provisions are formulated in accordance with the relevant laws and administrative regulations for the purpose of regulating the administration of registration of business scope of enterprises, regulating business activities of enterprises and protecting the legitimate rights and interests of enterprises.
Article 2 These Provisions shall apply to enterprises registered in People's Republic of China (PRC).
Article 3 The business scope refers to the business scope of an enterprise registered by the enterprise registration authority according to law.
Applicants should refer to the classification of national economic industries, select one or more subcategories, middle categories or large categories, and independently apply for business scope registration. For emerging industries or specific business projects that are not standardized in the national economic industry classification, you can refer to policy documents, industry habits or professional documents to apply.
The business scope of an enterprise shall be consistent with its articles of association or partnership agreement. Where the business scope changes, the enterprise shall amend its articles of association or partnership agreement and apply to the enterprise registration authority for registration of change.
Baidu Encyclopedia-Business Scope