中华人民共和国外商投资企业和外国企业所得税(13)

中华人民共和国外商投资企业和外国企业所得税法(英文版)

production or

business operations is established, moves to a new site, merges with

another enterprise, breaks up, winds up or makes a change in any of the

main entries of registration, it shall present the relevant documents to and go through tax registration or a change or cancellation in

registration with the local tax authorities after the relevant event is registered, or a change or cancellation in registration is made with the administrative agency for industry and commerce.

Article 15

Income tax on enterprises and local income tax shall be computed on an

annual basis and paid in advance in quarterly instalments. Such payments

shall be made within fifteen days from the end of each quarter and the

final settlement shall be made within five months from the end of each tax

year. Any excess payment shall be refunded and any deficiency shall be