Article 12 If an enterprise was determined as a small-scaled enterprise of meager profits in the previous year, the branches thereof do not have to prepay enterprise income tax at the locality.

• 第四条 统一计算，是指企业总机构统一计算包括企业所属各个不具有法人资格的营业机构、场所在内的全部应纳税所得额、应纳税额。