... advance outwash 前展冰水平原 advance payment of income tax 预缴所得税 advance payment 垫付款;预付款 ...
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An enterprise shall submit an enterprise income tax return for advance payment to the tax organ and pay the tax in advance within 15 days after the end of a month or quarter.
企业应当自月份或者季度终了之日起十五日内,向税务机关报送预缴企业所得税纳税申报表,预缴税款。
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