别填错！预缴职工薪酬填报哪个月的数据？是10月-12月还是1月-12月？

Group 1 - The article discusses the reporting requirements for corporate income tax in China, specifically focusing on the declaration of employee compensation that is included in cost expenses [3][5] - It clarifies that when filing the corporate income tax for the fourth quarter, companies must report cumulative data from January to December for employee compensation that has been accounted for in cost expenses [3][5] - The article emphasizes that corporate income tax is calculated annually, and quarterly prepayments are based on the cumulative operational situation of the year [3][5] Group 2 - The article mentions the "first violation not punished" policy, which allows taxpayers to avoid administrative penalties for minor infractions if they correct the issue proactively within a specified timeframe [12][13] - It outlines the conditions under which this policy applies, including that the violation must be the first occurrence, the behavior must be minor, and the correction must be made within the designated period [12][13] - Examples of infractions that can qualify for this policy include late tax filings and improper bookkeeping practices [12][13]