【涨知识】跨地区经营企业必看！纳税申报表这些变化请注意

Core Viewpoint - The article discusses the important changes in the annual corporate income tax declaration form (A109000) and its implications for businesses, emphasizing the need for timely completion of tax filings for the 2024 fiscal year [1]. Group 1: Changes in Tax Declaration Form - The annual tax declaration form has been upgraded, particularly affecting the "actual taxable income" section, which has been refined and detailed [1]. - The new form includes additional lines (5-9) that provide more specific information regarding the distribution of taxable income across different branches [1]. Group 2: Tax Calculation Process - Under the revised rules, companies must first allocate the total annual tax payable before deducting any pre-paid taxes from the main and branch institutions, which will then determine the amount of tax to be refunded or supplemented [3]. - An example is provided where a company, registered in Shanghai, allocated its pre-paid taxes among its branches in different provinces, highlighting the importance of accurate distribution ratios [4]. Group 3: Policy Reference - The changes are based on the announcement from the State Administration of Taxation regarding the optimization of the annual corporate income tax declaration form [5].