The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.

扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。

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The amount subject to the tax-related archival filing in a pilot area shall be more than USD 50, 000 for each outbound payment.

试点地区进行税务备案的金额为，每次对外支付在5万美元以上（不含5万美元）。

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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

The amount of the advance royalty payment generally is subject to U.S. tax in the year received (but there would be no further taxable royalty income in years 2 and 3).

FORBES: Corporations Can Prepay Royalties To Access Foreign Cash