【12366问答】企业所得税相关热点问答来了

Core Viewpoint - The article provides insights into recent tax-related inquiries from taxpayers regarding corporate income tax filing and compliance, highlighting specific regulations and guidelines for various scenarios [2][4]. Group 1: Tax Filing and Compliance - Taxpayers must complete the corporate income tax filing for the year 2024 between January 1 and May 31, 2025 [2]. - During the preparatory phase of a business, expenses incurred cannot be counted as losses for the current year but can be deducted in the year operations begin or amortized over a minimum of three years [2]. - Partners in a partnership cannot use the partnership's losses to offset their own profits when calculating corporate income tax [4]. Group 2: Losses and Deductions - Losses from foreign operations cannot offset profits from domestic operations, but domestic losses can be used to offset foreign income [4]. - High-tech enterprises that have not been re-certified after their qualification period must prepay corporate income tax at a rate of 15% until re-certification is obtained [4]. - Actual expenses incurred during the year can be provisionally accounted for in tax filings even if valid receipts are not obtained in time, but valid receipts must be provided during the final tax settlement [5].