Tax Return for the Monthly (Quarterly) Prepayment of Resident Enterprise Income Tax (applicable to payments on an actual profit basis)
Description
For their income sourced from both inside and outside the territory of China, resident enterprises who pay enterprise income tax on an actual profit basis must submit enterprise income tax returns for prepayment to the taxation authority within 15 days from the end of a month or quarter.
- The State Council
- National Development and Reform Commission
- General Administration of Customs of the People's Republic of China
- National Audit Office of the People's Republic of China
- Ministry of Commerce of the People's Republic of China
- Belt and Road Initiative Tax Administration Cooperation Mechanism