@出口企业，三季度企业所得税预缴申报有新变化！案例说明

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the optimization of corporate income tax prepayment declaration, specifically focusing on export enterprises and the new requirements for prepayment declarations [1]. Summary by Sections Changes in Corporate Income Tax Prepayment Declaration - The announcement introduces a new section in the prepayment declaration form for corporate income tax, specifically for export enterprises, requiring them to accurately report their export methods [2]. - Taxpayers must select their specific export business methods from options such as self-operated export, entrusted export, and agency export, with the ability to select multiple options [2]. Reporting Requirements for Export Income - Export enterprises must report their income from self-operated and entrusted exports in the prepayment declaration, including specific details about the income generated from these activities [4]. - New lines have been added to the declaration form for reporting cumulative self-operated export income and entrusted export income, which must be calculated according to national accounting standards [4]. Agency Export Business Management - Enterprises engaged in agency export must submit a summary table detailing the entrusted export situation, including the basic information of the principal and the export amounts [5]. - If the reporting enterprise lists a non-domestic entity as the principal, it will be treated as self-operated, and the enterprise must bear the corresponding tax obligations [5]. Case Studies - Case studies illustrate the reporting process for companies involved in agency export, detailing how to report income and the necessary documentation required for compliance [6][8]. - In the examples, companies A and B demonstrate the correct reporting of agency fees and export amounts, highlighting the importance of accurate record-keeping and reporting [6][8].