常見(jiàn)例句雙語(yǔ)例句The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.第十五條繳納企業(yè)所得稅和地方所得稅，按年計(jì)算，分季預(yù)繳。Article 15 The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.第十五條繳納企業(yè)所得稅和地方所得稅，按年計(jì)算，分季預(yù)繳。Due to the losses after the consolidated payment of the taxes, its branches shall temporarily not implement the measure of local prepayment of the enterprise income tax in 2001.鑒于合并納稅后虧損，該公司所屬分公司在2001年度暫不實(shí)行就地預(yù)繳企業(yè)所得稅的辦法。 返回 local income tax payment