十月征期倒计时！企业所得税预缴申报，跟着操作图解一步到位

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the optimization of corporate income tax prepayment declaration, highlighting new adjustments in tax benefits, reporting requirements, and export business declarations [1]. Group 1: Tax Declaration Process - The electronic tax bureau provides a pathway for corporate income tax prepayment declaration, where users can navigate to the relevant section for tax reporting [2]. - If financial statements for the same period have not been submitted, the system will prompt users to submit them before proceeding with the tax declaration [2]. Group 2: Tax Refund Application - Taxpayers with unrefunded corporate income tax from previous years can select the option to apply for a tax refund, which will direct them to the refund application module [3]. Group 3: Reporting Requirements - Taxpayers are required to fill in basic information such as "number of employees," "total assets," and whether they belong to restricted or prohibited industries, with the system automatically determining if they qualify as small and micro enterprises [3]. - According to the new requirements effective from October 1, 2025, taxpayers must report detailed export income and, for agents of export enterprises, submit a summary of entrusted export situations [4]. - Main offices must complete the "Corporate Income Tax Consolidated Tax Distribution Table" for branches, detailing each branch's operating income, employee compensation, and total assets, with the system automatically calculating and transferring data to the main form [4].