以下为句子列表：
英文: Article 15 The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.
中文: 第十五条缴纳企业所得税和地方所得税，按年计算，分季预缴。
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英文: Article 9 People's governments of provinces, autonomous regions and municipalities directly under the Central Government may, in light of the actual conditions, decide on the local income tax exemption or reduction for the sectors and items on which the f
中文: 第九条对鼓励外商投资的行业、项目，省、自治区、直辖市人民政府可以根据实际情况决定免征、减征地方所得税。
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