An enterprise shall submit an annual enterprise income tax return for the settlement of tax payments to the tax organ and settle the payable or refundable amount of taxes within 5 months after the end of each year 企業應當自年度終了之日起五個月內，向稅務機關報送年度企業所得稅納稅申報表，并匯算清繳，結清應繳應退稅款。
Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside china when filing consolidated income tax return 59外商投資企業來源于中國境外的所得已在境外繳納的所得稅稅款，在匯總納稅時有從應納稅額中扣除的權利。
Article 43 . the models for individual income tax returns , individual income tax withholding returns and individual income tax payment receipts shall be formulated by the state administration of taxation in a unified manner 第四十三條個人所得稅納稅申報表、扣繳個人所得稅報告表和個人所得稅完稅憑證式樣，由國家稅務總局統一制定。
In case of failure to submit quarterly income tax return and the relevant supporting documents to tax authorities within the prescribed time limit , punishment shall be inflicted in accordance with the provisions of article 23 of the tax law 未按規定期限向稅務機關報送季度所得稅申報表及其他有關說明材料的，依照稅法第二十三條的規定，予以處罰。
We would urge you to think carefully about what else may help you to establish your case ? for example , if you do not submit income tax returns , then wage slips together with bank statements could suffice as proof of earnings 我們將催促你小心地考慮另外的什么可以幫助你確立你的申請，例如，如果你不能提交所得稅回單，工資單和銀行證明一起也可以作為收入的證明。
We re not doing it because it s a tax . my daughter christina graduated from high school this year and she has actually made enough money now , in this year , where she is going to have to file her first income tax return 小女姬汀今年高中畢業，她已經賺夠了錢，今年她要繳付首次入息稅，要填寫稅單我想她不懂得做，于是我叫她坐下來，說：姬汀，我要跟你講講錢的問題。
As the filing deadline for tax returns is on april 15 , the tax returns for the most recent 3 tax years submitted after april 15 , 2004 should be 2002 , 2003 and 2004 , or proof of an extension to file an income tax return for 2004 由于報稅期限為4月15日，在2005年4月15日之后呈交的最近三年稅單應為2002 、 2003及2004年度的稅單，否則將需呈交2004年所得稅延遲報稅的證明。
Rubinstein , in another study , has begun to buttress his findings about the location of wealth by analyzing income tax returns , which reveal a geographical distribution of middle - class incomes similar to that of wealthy incomes revealed by probate records 在另一項研究中，魯賓斯坦已經開始通過對所得稅申報表的分析來支持他的的財富定位的發現，后者揭示了中產階級收入的地理學分配，正如遺產認證記錄揭示了富人階層的收入。
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 with the local tax authorities within the period for advance payments of tax , and it shall file an annual income tax return together with the final accounting statements within four months from the end of the tax year 第十六條外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所應當在每次預繳所得稅的期限內，向當地稅務機關報送預繳所得稅申報表；年度終了后四個月內，報送年度所得稅申報表和會計決算報表。
A taxpayer claiming exemptionrelief under section 8 ( 1a ) ( c ) of the inland revenue ordinance tax credit under the arrangement for avoidance of double taxation with the mainland is required to submit with his tax return the evidence of tax payment , such as the mainland income tax return and tax receipts and a schedule of itinerary 納稅人如根據《稅務條例》第8 ( 1a ) ( c )條申請豁免寬免或根據《安排》申請稅收抵免，必須連同報稅表一并遞交完稅證明，例如：內地個人所得稅申報表、稅款收據及行程表。
