预缴所得税 meaning in Chinese
advance payment of income tax
Examples
- Advance payment of income tax
预缴所得税 - Article 16 . any enterprise with foreign investment and any establishment or place set up in china by a foreign enterprise to engage inproduction or business operations shall file its quarterly provisional income tax return in respect of advance payments with the local tax authorities within the period for advance payments of tax , and it shall file an annual income tax return together with the final accounting statements within four months from the end of the tax year
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。 - 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。