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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Ingram will suspend its quarterly dividend payment and its share repurchase program until the deal is complete.

在交易完成之前，英迈将暂停其季度股息的支付和股票回购计划。

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Moreover the stocks listed below have not missed a quarterly payment in the past decade.

FORBES: Desperate For Income?

Meridian has been paying dividends since 1992, never missing a quarterly payment and never reducing the amount.

FORBES: Meridian Bioscience Tests Well, Pays Healthy Dividends

It also increases the cost of complying with the law as taxpayers seeking to avoid the penalty reach out to their tax advisors to compute the amount of each quarterly payment.

FORBES: California taps highest income taxpayers for more revenue