Article 16.Any enterprise with foreign investment and any establishment or place set up in China by a foreign enterprise to engage inproduction or business operations shall file its quarterly provisional income tax return in respect of advance payments wi
Article 16.Any enterprise with foreign investment and any establishment or place set up in China by a foreign enterprise to engage inproduction or business operations shall file its quarterly provisional income tax return in respect of advance payments wi
第十六条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所应当在每次预缴所得税的期限内，向当地税务机关报送预缴所得税申报表；年度终了后四个月内，报送年度所得税申报表和会计决算报表。