according to article 53 of the enterprise income tax law of the people's Republic of China,

enterprise income tax is calculated according to the tax year. The tax year starts from January 1st to December 31st in Gregorian calendar.

if an enterprise starts business in the middle of a tax year, or terminates its business activities, so that the actual operating period of the tax year is less than twelve months, its actual operating period shall be regarded as a tax year.

when an enterprise is liquidated according to law, the liquidation period shall be regarded as a tax year.

article 54 enterprise income tax shall be paid in advance in monthly or quarterly installments.

an enterprise shall, within 15 days from the end of the month or quarter, submit a tax return for prepaid enterprise income tax to the tax authorities to pay taxes in advance.

an enterprise shall, within five months from the end of the year, submit the annual enterprise income tax return to the tax authorities, make final settlement and settle the tax refund payable.

when submitting the enterprise income tax return, the enterprise shall attach the financial and accounting reports and other relevant materials as required.