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How Is The Term Of Tax Payment For Enterprise Income Tax Paid?
The taxpayer shall pay the monthly or one or two or three quarter income tax within 15 days after the end of the month or quarter, and pay the annual tax within two months after the end of the year. If the tax is settled, the tax shall be paid within 4 months after the end of the year.
Taxpayers shall submit annual income statement of tax returns to the competent tax authorities within the prescribed time limit regardless of profits or losses during the tax year.
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