@跨地区经营汇总纳税企业，三季度企业所得税预缴申报有新变化！

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the optimization of corporate income tax prepayment declaration, highlighting changes in the tax allocation calculation method for consolidated tax reporting among branches and the updates to the relevant forms [1][2]. Summary by Sections Changes in Tax Allocation Calculation Method - The new method for tax allocation calculation has been extended from the final settlement phase to the prepayment phase, allowing enterprises to allocate the taxable income up to the current month or quarter before deducting the pre-paid tax amounts from the total and branch institutions [2][3]. Data Item Optimization - Several data items in the tax declaration forms have been optimized, including the renaming of fields and the introduction of new items to better reflect the actual tax obligations and allocations among the main and branch institutions [3][4]. Form Name Changes - The name of the form has been updated from "Corporate Income Tax Consolidated Tax Allocation Table for Branches" to "Corporate Income Tax Consolidated Tax Allocation Table" to align with the new calculation methods and data items [4][5]. Example of Tax Allocation Calculation - An example is provided illustrating how a company with multiple branches calculates its tax obligations and allocations based on different distribution ratios across quarters, demonstrating the practical application of the new rules [5][6].