企业所得税分什么预交：中英文双语解读

中文

企业所得税是企业在一定时期内经营所得收入按照法定税率计算并缴纳的税费。对于企业所得税的预交，主要指的是企业在年度结束时，根据预期利润或应纳税所得额，提前缴纳部分所得税。这样做的目的是为了保障国家税收的及时性和稳定性，同时也是为了避免企业在年度结束时因资金不足而无法及时缴纳税款。

企业所得税的预交主要包括以下几个方面：

按月或按季预交：根据企业的实际情况，可以选择按月或按季进行所得税的预交。这种方式下，企业需要根据前期的财务数据，预估当期的应纳税所得额，并据此计算预缴税款。

根据预计利润预交：在某些情况下，企业也可以根据预计的年度利润进行所得税的预交。这种方式通常适用于一些业务稳定、利润波动较小的企业。

特殊行业预交：对于某些特殊行业，如房地产、金融等，由于其业务特点，可能会有特殊的预交规定。

企业所得税的预交制度不仅有助于确保国家税收的及时入库，还有助于企业合理规划资金，避免在年度结束时因税款问题造成资金压力。

英文

Corporate income tax refers to the tax calculated and paid by a business based on its taxable income earned during a specific period at the prescribed tax rate. The concept of advance payment of corporate income tax primarily involves businesses making partial tax payments based on anticipated profits or taxable income before the end of the year. This practice aims to ensure the timeliness and stability of national tax revenue, as well as to prevent businesses from being unable to pay taxes promptly due to insufficient funds at the end of the year.

The advance payment of corporate income tax primarily encompasses the following aspects:

Monthly or Quarterly Advance Payment: Depending on the business's circumstances, it can choose to make advance payments of income tax monthly or quarterly. In this case, the business needs to estimate the taxable income for the current period based on financial data from earlier periods and calculate the advance tax payment accordingly.

Advance Payment Based on Estimated Profits: In some cases, businesses may also make advance payments of income tax based on estimated annual profits. This approach is typically suitable for businesses with stable operations and limited profit fluctuations.

Special Industry Advance Payment: Certain industries, such as real estate and finance, may have specific advance payment regulations due to their unique business characteristics.

The advance payment system for corporate income tax not only helps ensure the timely collection of national tax revenue but also assists businesses in planning their funds reasonably, thus avoiding financial pressure due to tax issues at the end of the year.