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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For more information on I. R. S. payment plans and deferred payment options, contact a tax specialist or attorney, or your local I. R. S. representative.
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.