Where a foreign enterprise finds it difficult to compute its income of the tax year as stipulated in the preceding paragraph, it may apply to the local tax authorities for approval to use its own 12-month fiscal year for tax computation and payment.

• 外国企业按照前款规定的纳税年度计算有困难的，可以提出申请，报当地税务机关批准后，采用本企业满十二个月的会计年度计算纳税。