根据《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则(以下简称实施细则)的有关规定,外商投资企业和外国企业缴纳企业所得税和地方所得税应按年计算,分季预缴,年终汇算清缴。其中,外商投资企业应以总机构为汇算清缴主体,就其来源于中国境内、境外的所得,汇总年 According to the relevant provisions of the “Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises” and its Implementing Rules (hereinafter referred to as the Implementation Rules), the enterprise income tax and local income tax paid by foreign-invested enterprises and foreign enterprises shall be calculated on an annual basis, Year-end settlement. Among them, the foreign-invested enterprises should use the head office as the main body of the final accounts for settlement of accounts, and on the basis of their income from sources within and outside of China,