根据《企业所得税暂行条例》及《实施细则》的规定,缴纳企业所得税,按年计算,分月或者分季预缴。月份或者季度终了后15日内预缴,年度终了后5个月内汇算清缴,多退少补。在预缴方式上,纳税人预缴所得税时,应当按纳税期限的实际利润预缴。按实际利润预缴有困难的,可以按上一年度应纳税所得额 According to “Provisional Regulations on Enterprise Income Tax” and “Regulations”, to pay enterprise income tax, year-on-year basis, monthly or quarter pre-paid. Month or quarter after the end of the prepaid within 15 days, within five months after the end of the year final settlement, Duotuishaobu. In the prepayment method, the taxpayer prepaid income tax should be paid in advance according to the actual profit of the tax period. According to the actual profits prepaid difficulties, according to the previous year’s taxable income