Confusingly, the annual tax return does not supersede an existing monthly requirement to report and pay tax on non-taxed income if total earnings exceed a certain threshold.

复杂的是，这一新政策并不代替个人收入如果超过一定数额，那么就要每月报告并对非税收入缴税的已有政策。

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When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.

企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。

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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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If you are not required to file an income tax return, you are still required to file Form 8606.

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Every June, taxpayer are required to file the FBAR (which is a form separate from an income tax return ) with the IRS. The FBAR is necessary because foreign financial institutions may not be subject to the same reporting requirements as domestic financial institutions.

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He files an annual Canadian income tax return to determine the refund due or balance owing.

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