According to the Measures, a resident enterprise registered overseas may file tax returns and pay taxes by means of quarterly prepayment or year-end final settlement.

根据该办法，非境内注册居民企业按照分季预缴、年度汇算清缴方法申报缴纳所得税。

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Due to the losses after the consolidated payment of the taxes, its branches shall temporarily not implement the measure of local prepayment of the enterprise income tax in 2001.

鉴于合并纳税后亏损，该公司所属分公司在2001年度暂不实行就地预缴企业所得税的办法。

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These prepayment options could have a negative affect if you are subject to the Alternative Minimum Tax (AMT).

FORBES: It's Not Too Late: Year-End Tax Moves