个税小课堂｜个人所得税经营所得预缴申报指引

Group 1 - The article provides a detailed guide for taxpayers on the process of prepaying individual income tax on business income, emphasizing the importance of timely submission and payment [6][7][10] - Taxpayers must submit the tax declaration form within fifteen days after the end of each month or quarter, and complete the annual reconciliation by March 31 of the following year [5][6] - The article outlines the steps for online submission through the Natural Person Electronic Tax Bureau, including logging in, entering income and cost information, and submitting the declaration [9][12][10] Group 2 - The article discusses the R&D expense super deduction policy, which allows companies to deduct additional amounts for R&D expenses beyond regular cost deductions, effectively reducing taxable income [18][20] - From January 1, 2023, companies can enjoy a 100% super deduction on R&D expenses that do not form intangible assets, leading to a total deduction of 200% [23][24] - Companies that create intangible assets can amortize these costs at 200% for tax purposes, with specific deadlines for claiming these deductions during prepayment and annual tax reconciliation periods [24][23]