Enterprise income tax is paid in advance monthly (quarterly). Please follow the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Monthly (Quarterly) Prepaid Tax Return in People's Republic of China (PRC) (Guo [2008] No.44) and the Notice of State Taxation Administration of The People's Republic of China on Issues Related to Filling in the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax (Guo [2008]).
Line 3 "Operating costs": fill in the operating costs calculated according to the accounting system, and fill in the costs (expenses) calculated by public institutions, social organizations and private non-enterprise units according to their accounting systems. The operating cost in the income tax return is the content of the operating cost calculated by the enterprise according to the relevant accounting standards or systems after excluding the period expenses, that is, the total cost of the main business and other business operations.