local income tax payment

基本解釋

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，按年計算，分季預繳。
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，按年計算，分季預繳。
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年度暫不實行就地預繳企業(yè)所得稅的辦法。