居民企业，就其全球所得，按25%税率缴纳企业所得税。
Resident enterprises: on worldwide income with 25% tax rate.
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.
居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
Resident enterprises shall pay enterprise income tax originating both within and outside China.
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