advance payment of income tax meaning in English
预缴所得税
Examples
- Advance payment of income tax
预缴所得税 - Article 16 enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of china dealing in production or business operations shall , within each period of time for the advance payment of income tax , submit the income tax declaration forms for the advance payment to local tax organs ; and shall , within four months after the end of a tax year , submit the annual income tax declaration forms and final accounting statements
第十六条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所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；年度终了后四个月内，报送年度所得税申报表和会计决算报表。