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。
2
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.