1、申报
每季度（1、4、7、10月）1-15日申报缴纳上季度企业所得税，征期的最后一日是星期六、日或者其他法定休假日，征期往后顺延1天。
Corporation Income Tax of the previous quarter should be declared and paid during the dates of 1-15 (in January, April, July and October) of every quarter. In case the last day of the tax settlement period falls upon a Saturday, Sunday or any other public holiday, the period shall be postponed by one day accordingly.
2、计算
换算的收入额=本期经费支出额÷（1-15%-5%）
应纳税所得额=换算的收入额×15%
应纳企业所得税=应纳税所得额×25%
The amount of Corporation Income Tax payable= the amount of expenditures for the current period÷(1-15%-5%) ×15% ×25%
注：15%为税务机关核定的利润率；5%为营业税税率；25%为企业所得税税率。
Note: 15%:Deemed Profit Margin；5%: Rate of Business Tax；25%: Rate of Corporation Income Tax
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