以下为句子列表：
英文: 2 If the parties have agreed on payment in advance, without further indication, it will be assumed that such advance payment, unless otherwise agreed, refers to the full price, and that the advance payment must be received by the Seller,s bank in immediat
中文: 3如果双方约定通过跟单信用证付款，除非另有约定，买方必须按照国际商会出版的《跟单信用证统一惯例》的规定安排一家著名的银行开出一张以卖方为受益人的跟单信用证，并且在约定交货日之前至少30日或者在约定的交货期限内最早一天前至少30日作出通知。
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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 16 Enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of China dealing in production or business operations shall, within each period of time for the advance payment of income tax, submit
中文: 第十六条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所应当在每次预缴所得税的期限内，向当地税务机关报送预缴所得税申报表；年度终了后四个月内，报送年度所得税申报表和会计决算报表。
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英文: Article 47 A business operator that provides a commodity or a service for advance payment must provide such service or commodity in accordance with the agreement.
中文: 第四十七条经营者以预收款方式提供商品或者服务的，应当按照约定提供。
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英文: However， the seller's obligation to deliver is conditional upon receipt from the Buyer of a letter of credit of advance payment in accordance with Clause 9 of this Contract days before the time of delivery stipulated hereof． If a carrier is selected and b
中文: 卖方交货的义务以在上述交货日期前天收到买方按第九条的规定开出的信用证或预付款为条件.如按本合同条款运输工具由买方选订，卖方将在上述交货日期将货物备好.
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