中國企業所得稅

如果季報的,;在四月是不是報上對上三個月(1月至3月)的數?
Ans.: Yes
要交甚麼文件?
Ans.: The tax form together with your income statement and balance sheet.
是不是這三個月的數未審計都可以?
Ans.: Yes, of course.

如年報的,是不是每年年頭45天內報上上一年度巳審核的收入及資產表?
Ans.: Not 45 days. Should be 5 months from end of last year.
但如果不能在45天內交上巳審核的收入及資產表,可不可以後補?
Ans.: Subject to surcharges and penalty maximum up to 300% of the tax amount overdue.