local income tax payment

基本解释

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。
Article 15 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。
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。