When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.
企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。
2
These could include measures that would alter provisions of the federal estate tax and affect regulations governing commodity markets and their handling of energy-related derivatives.