一、应纳所得税税额的计算 按照国家外商投资企业和外国企业[以下简称企业]所得税法的规定,缴纳企业所得税和地方所得税[应纳税额],按年计算,分季预缴,季度终了后十五日预缴,年度终了后五个月内汇算清缴,多退少补。 I. Calculation of income tax payable The enterprise income tax and local income tax [tax payable] shall be paid according to the provisions of the income tax law of the State foreign-invested enterprises and foreign enterprises [hereinafter referred to as the “enterprise”], and shall be prepayed on a quarterly basis at the end of the quarter Pre-paid on the 15th, the end of the year after the settlement within five months, Duotuishaobu.