The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.

第十五条缴纳企业所得税和地方所得税，按年计算，分季预缴。

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For more information on I. R. S. payment plans and deferred payment options, contact a tax specialist or attorney, or your local I. R. S. representative.

想了解有关I.R.S。还款计划和选择延期付税方式，可向税务专家、税务律师或者是当地I.R.S。代理人联系。

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The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.

扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。

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To this end, it set up the New Homes Bonus, providing local authorities with payment for every property added to their council tax register, after deducting recent demolitions.

BBC: New Homes Bonus needs better scrutiny, say MPs