The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.

第十五条缴纳企业所得税和地方所得税，按年计算，分季预缴。

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The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.

扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。

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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.

鉴于合并纳税后亏损，该公司所属分公司在2001年度暂不实行就地预缴企业所得税的办法。

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