The Enterprise Income Tax Law stipulates that the payment of enterprise income tax shall be calculated on an annual basis and paid in advance on a monthly or quarterly basis. Pay in advance within 15 days after the end of the month or quarter, and make final settlement within 4 months after the end of the year, and refund more and make up less.
The statements that need declare in advance and final settlement are collected at the special windows of various tax bureaus, and you will understand when you come here specially.