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。
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。
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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