哪些固定资产不得计算折旧扣除？

Group 1 - The article discusses the upcoming changes in tax reporting and payment obligations for various taxes, including value-added tax, corporate income tax, and individual income tax, which are to be submitted by specific deadlines in 2025 [8][12][13] - From October 1, 2025, internet platform enterprises will be required to report identity and income information of operators and employees within the platform during the specified reporting period [12][13] - The corporate income tax prepayment declaration form will undergo revisions, including the addition of new reporting items and adjustments to the calculation sections [11][15] Group 2 - The article highlights the introduction of a new method for tax allocation calculations between branches and headquarters, which will be implemented in the revised corporate income tax prepayment declaration [15] - Taxpayers will have the option to prioritize electronic tax services or use remote assistance for tax payment inquiries, enhancing the convenience of tax compliance [14][16] - The article encourages taxpayers to utilize the electronic tax bureau or app for online services, including remote consultations for tax-related issues [17]