An enterprise shall submit an enterprise income tax return for advance payment to the tax organ and pay the tax in advance within 15 days after the end of a month or quarter.

企业应当自月份或者季度终了之日起十五日内，向税务机关报送预缴企业所得税纳税申报表，预缴税款。

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The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.

第十五条缴纳企业所得税和地方所得税，按年计算，分季预缴。

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In 2005 it denied advance tax rulings to potential converts and then lowered the tax on dividends to make income trusts less attractive.

ECONOMIST: The government cracks down on a stockmarket moneyspinner