居民企业，就其全球所得，按25%税率缴纳企业所得税。
Resident enterprises: on worldwide income with 25% tax rate.
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。
The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.
按照现行规定，汇总缴纳企业所得税必须经国家税务总局审批。
Under the prevailing provisions, the consolidated payment of enterprise income taxes shall be subject to the examination and approval of the State Administration of Taxation.
居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
Resident enterprises shall pay enterprise income tax originating both within and outside China.
该办法还规定，非境内注册居民企业应以人民币计算缴纳企业所得税；
The Measures also stipulate that resident enterprises registered overseas should calculate and pay enterprise income tax in Renminbi.
经税务机关审核确认后，企业方可减按15%税率缴纳企业所得税。
Only upon the confirmation after review by the taxation organs may the enterprises pay the business income tax at a reduced rate of 15%.
第三条居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
Article 3 For its incomes sourced from both inside and outside the territory of China, a resident enterprise shall pay the enterprise income tax.
在离岸股权转让项下，股权出让方应就其转让所得在中国缴纳企业所得税。
Under an offshore share transfer, the transferor shall pay enterprise income tax in China on its income from the transfer.
企业应当在办理注销登记前，就其清算所得向税务机关申报并依法缴纳企业所得税。
Before the deregistration formalities are handled, an enterprise shall make a declaration to the tax organ and pay the enterprise income taxes on the basis of the income of the liquidation.
第十七条企业在汇总计算缴纳企业所得税时，其境外营业机构的亏损不得抵减境内营业机构的盈利。
Article 17 an enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes.
代表机构应当就其归属所得依法申报缴纳企业所得税，就其应税收入依法申报缴纳营业税和增值税。
The resident representative offices shall declare and pay enterprise income taxes based on their actual income, and declare and pay business tax and value added tax on their taxable income.
第三条代表机构应当就其归属所得依法申报缴纳企业所得税，就其应税收入依法申报缴纳营业税和增值税。
Article 3 Representative offices shall declare and pay enterprise income taxes based on their actual income, and declare and pay business tax and value added tax on their taxable income.
第二十九条民族自治地方的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分，可以决定减征或者免征。
Article 29 the autonomous organ of an autonomous region of ethnic minorities may determine to reduce or exempt the enterprise income tax by enterprises within the said autonomous region.
因此，跨国公司的这些分国别信息应于2017年递交主管税务机关，界时2016年的企业所得税将到期缴纳。
Thus, the information should be delivered to the tax administration in 2017, i. e. when the corporate income tax for 2016 is due to be paid.
第五十六条依照本法缴纳的企业所得税，以人民币计算。
Article 56 Enterprise income taxes to be paid pursuant to the present law shall be calculated on the basis of RMB.
第五十六条依照本法缴纳的企业所得税，以人民币计算。
Article 56 Enterprise income taxes to be paid pursuant to the present law shall be calculated on the basis of RMB.
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