一文了解：企业所得税预缴纳税申报表有这些新变化

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the optimization of corporate income tax prepayment declaration, highlighting the revisions made to the tax declaration forms and the implications for enterprises [1][10]. Summary by Sections Changes to Corporate Income Tax Prepayment Declaration Form - The revised declaration form now includes additional reporting items such as "employee compensation" and "export methods" under the section for preferential and supplementary reporting [1]. - Adjustments have been made to the "calculation of prepayment tax" section, adding items like "sales expenses" and "other income," and detailing income from self-operated and entrusted exports [1][2]. - A new item for "income from sales of unfinished products" has been added specifically for real estate development companies to clarify reporting requirements for pre-sale income [3]. Adjustments to Tax Distribution Calculation Method - The method for distributing tax payments among branches has been revised, allowing for a more accurate allocation of tax liabilities based on actual profits and branch performance [4]. - An example illustrates how a company with multiple branches can adjust its tax distribution based on changes in branch status and profit calculations [4][5]. Tax Calculation Examples - Detailed tax calculations for each quarter are provided, showing actual profit amounts, taxable income, and the corresponding tax liabilities for a hypothetical company [5][6]. - The article includes tables that demonstrate how tax liabilities are distributed among branches, highlighting the differences between the old and new calculation methods [6][7][8]. Modifications to Tax Distribution Table - The name and data items of the tax distribution table have been modified to reflect the new calculation methods, including new columns for "actual tax to be allocated" and "cumulative tax allocated" [9].