Legal analysis: the fourth quarter income tax is declared in the following year 1 month. According to the provisions of the enterprise income tax law, enterprise income tax is paid in advance on a monthly or quarterly basis. An enterprise shall, within 15 days from the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities to pay taxes in advance.

Legal basis: Article 3 of the Enterprise Income Tax Law of the People's Republic of China. Resident enterprises shall pay enterprise income tax on their income from sources inside and outside China. Where a non-resident enterprise establishes an institution or place within the territory of China, it shall pay enterprise income tax on the income obtained by its institution or place from the territory of China, and the income generated outside China but actually related to its institution or place. If a non-resident enterprise does not have an institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.