"企业应当自年度终了之日起五个月内,向税务机关报送年度企业所得税纳税" ~ 중 영어 번역
【 중국어 】
企业应当自年度终了之日起五个月内,向税务机关报送年度企业所得税纳税申报表,并汇算清缴,结清应缴应退税款
【 영어 】
An enterprise shall, within five months from the end of the year, submit its annual enterprise income tax return to the tax authorities, and make final settlement and payment of the tax payable and refundable