注意！10月起，企业所得税预缴纳税申报表有变化！

Core Points - The article discusses the recent optimization of the corporate income tax prepayment declaration form, highlighting several key changes aimed at improving compliance and accuracy in reporting [4][5]. Group 1: Changes in Reporting Requirements - The new form includes additional items under "Information on Discounts and Additional Reporting Matters," specifically "Employee Compensation" and "Export Methods," which must be accurately reported if applicable [3]. - Adjustments have been made to the "Prepaid Tax Calculation" section, adding items such as "Self-operated Export Income," "Entrusted Export Income," and "Export Agency Fee Income," which are to be filled out by enterprises involved in export activities [3][4]. - The "Investment Income" section now includes detailed line items for reporting specific matters and amounts related to equity disposal, requiring companies to report if they have engaged in equity disposals [3][4]. Group 2: New Projects and Income Reporting - A new "Tax Credit Amount" item has been added, allowing enterprises eligible for special equipment tax credit policies to choose whether to report this during prepayment declarations [4]. - The form now includes a specific item for "Income from Sales of Unfinished Products," clarifying that real estate development companies must report pre-sale income from unfinished products [4]. - Overall, the optimization of the corporate income tax prepayment declaration form has significantly refined and improved various reporting aspects, ensuring that enterprises operate in a more compliant manner [4].