When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.
2
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。
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.