国家税务总局发文！优化企业所得税预缴申报 | 全文

Core Points - The announcement by the State Taxation Administration optimizes the prepayment tax declaration for corporate income tax, effective from October 1, 2025 [1][9][22] Group 1: Tax Policy Changes - Enterprises can choose to enjoy the tax credit for special equipment related to energy conservation, water conservation, environmental protection, and safety production either during the prepayment declaration or at the annual settlement [2][6][10] - The revised declaration form includes new items such as "employee compensation" and "export methods" to enhance reporting accuracy [3][16] - The tax credit amount for eligible enterprises can now be reported during the prepayment declaration [4][17] Group 2: Export Business Reporting Requirements - Exporting enterprises must report their income from exported goods accurately, whether through self-operated or entrusted methods [8][11] - Enterprises engaged in export agency business must include their agency fee income in their reported revenue and provide detailed information about the actual exporting party [12][14] Group 3: Declaration Form Adjustments - The revised corporate income tax prepayment declaration form (A class) has been optimized to include additional reporting items and adjust the calculation of prepayment tax [15][19] - The new form will be implemented for monthly and quarterly prepayment declarations starting from September 2025 for monthly filers and the third quarter for quarterly filers [22]