pay on a consolidated basis meaning in English
汇总缴纳
Examples
- Article 7 in respect of chinese - foreign contractual joint ventures that do not constitute legal persons , each partner thereto may separately compute and pay income tax in accordance with the relevant tax laws and regulations of the state ; income tax may , upon approval by the local tax authorities of an application submitted by such enterprises , be computed and paid on a consolidated basis in accordance with the provisions of the tax law
第七条不组成企业法人的中外合作经营企业,可以由合作各方依照国家有关税收法律、法规分别计算缴纳所得税;也可以由该企业申请,经当地税务机关批准,依照税法统一计算缴纳所得税。