支付专家评审费是否需要对方提供发票税前扣除？

Group 1 - The article discusses the implementation of the new corporate income tax prepayment declaration starting from October 1, 2025, which will require monthly prepayments for resident enterprises under the bookkeeping method, and quarterly prepayments for others from the third quarter of 2025 [9] - The revised corporate income tax prepayment declaration form includes new items such as "tax credit amount" and "revenue from unfinished product sales," along with adjustments to the calculation methods for tax distribution among branches [9] - Internet platform enterprises are required to report identity and income information of operators and employees from October 1 to 31, 2025, as part of their tax obligations [10][11] Group 2 - The article emphasizes the importance of electronic tax services, encouraging taxpayers to utilize online platforms for tax payments and inquiries, with remote assistance available through the "Yueyue" service [14][15] - It highlights the need for internet platform enterprises to handle withholding declarations and agency declarations for their employees starting from October 1, 2025, in accordance with the relevant tax authority announcements [12]