分季预缴【英】

pay in advance quarterly

译文来源

http://www.fdi.gov.cn/1800000121_39_4783_0_7.html

例句

1. 第十二条 非居民企业在中国境内承包工程作业或提供劳务项目的，企业所得税按纳税年度计算、分季预缴，年终汇算清缴，并在工程项目完工或劳务合同履行完毕后结清税款。——《非居民承包工程作业和提供劳务税收管理暂行办法》

1. Where one non-resident enterprise contracts engineering operation or provides labor projects, its enterprise income tax shall be computed by each tax year and be paid in advance quarterly, be accounted and settled by the end of the year, and settle tax payment upon completion of the engineer project or after the labor contract is fulfilled.Article 2 The “non-residents” mentioned in the measures consist of non-resident enterprises and non-resident individuals. —Quoted from Interim Measures for Tax Administration On Contracted Engineering Operation and Provision of Labor Services of Non-residents