享受企业所得税优惠“附报事项”有哪些？怎么填？

Group 1 - The policy allows enterprises to deduct the full amount of donations made for poverty alleviation in targeted poverty-stricken areas from their taxable income until December 31, 2025 [4] - Enterprises that meet the criteria for the new software and integrated circuit industry tax incentives can choose to apply either the old or new policies based on their eligibility [5] - Companies must report whether they have experienced asset losses, indicating a requirement for transparency in financial reporting [6]