Foreign enterprises shall file their provisional income tax returns with the local tax authorities within the period prescribed for provisional payments.
外国企业应当在每次预缴所得税的期限内,向当地税务机关报送预缴所得税申报表
Federal income tax withholding
联邦所得税的预提扣缴
Income tax on foreign enterprises shall be levied on an annual Basis and paid in quarterly installments. Such provisional payments shall be made within 15 days after the end of each quarter.
外国企业缴纳所得税,按年计算,分季预缴。
The enterprise income tax of estate company executes prepay, press the 20% prepay that receive Zhang fund beforehand.
房地产企业的企业所得税实行预缴，按预收账款的20%预缴。
income tax on foreign enterprise
外国企业缴纳所得税
Local income tax to be paid 19-20
实际应缴地方所得税额
Enterprise income tax to be paid
实际应缴企业所得税额
How much income tax do you have to kick over?
你要缴纳多少所得税？
Final BT & EIT settlement for year 2001
2001年年末汇算清缴（营业税、所得税）
He should pay ITT on the total income from author's remuneration.
应按照稿酬所得缴纳个人所得税。
"For income from production or Business operation derived by inpidual industrial and commercial households, the tax payable shall Be computed on annual Basis and paid in advance in monthly installments."
个体工商户的生产、经营所得应纳的税款,按年计算,分月预缴
net income after income taxes
扣除所得税后净收益;扣缴所得税后的净收益
Corporations pay income tax and must account for the income tax expense and income tax payable.
公司必须交纳所得税，核算所得税费用和应缴所得税。
X: He should pay IIT on the total income from author's remuneraton.
谢：应按照稿酬的得缴纳个人所税。
Deduction of tax paid for the income earned in A country
在Ａ国所得缴纳税款的抵扣
When a company has losses, it does not have to pay income tax.
公司如有损失，则无需缴付所得税。
X：Mr.Green is required to pay IIT (i.e. Inpidual Income Tax).
谢：格林先生应缴的是个人所得税。
Main Changes in Articles concerning Withholding at Source in the Enterprise Income Tax Law;
《企业所得税法》源泉扣缴上的几大变化