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Do music companies need to pay personal tax when receiving music copyright royalties?

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Royalty is a form of remuneration. Specifically, it refers to a certain monetary share that a copyright owner receives for the use of his or her work by others. Individual income tax payers refer to individuals who have a domicile in China, or who have no domicile but have lived in the country for more than one year, and individuals who have no domicile and do not live in China, or who have lived in China for less than one year but have income from China, including Chinese citizens, Individual industrial and commercial households, foreign individuals, etc. The two are different.