Core Viewpoint - The article discusses the upcoming changes in tax regulations and reporting requirements for enterprises, particularly focusing on corporate income tax and internet platform enterprises [10][11]. Group 1: Corporate Income Tax Changes - Starting from October 1, 2025, resident enterprises that are subject to monthly prepayment will begin using a new reporting form from the September 2025 reporting period [10]. - The revised corporate income tax prepayment declaration form includes additional reporting items, adjustments to the tax calculation section, and new items for tax credit and income from unfinished product sales [10]. Group 2: Internet Platform Enterprises - Internet platform enterprises are required to report the identity and income information of operators and employees within their platforms from October 1 to 31, 2025 [13]. - From October 1, 2025, internet platform enterprises will handle withholding tax declarations and assist in tax declarations for their platform employees according to the new regulations [14]. Group 3: Tax Payment and Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax payments, with remote assistance available if online functions are insufficient [16][17].

Core Viewpoint - The article provides a detailed guide on how authorized personnel can manage tax declaration permissions for individual income tax prepayment through the Natural Person Electronic Tax Bureau platform [2][8]. Group 1: Authorization Process - Legal representatives, financial officers, or personnel with withholding management authority can log into the Natural Person Electronic Tax Bureau to authorize individuals for personal income tax prepayment declaration [2][4]. - The process involves navigating to "Personal Information Management" and selecting "Tax Authority Management" to choose the enterprise for which permissions are to be granted [4][6]. - After entering the new authorized personnel's basic information and selecting the type of withholding authority, the authorization can be confirmed and completed [8]. Group 2: Tax Declaration Guidelines - The article outlines that starting from October 1, 2025, internet platform enterprises must report the identity and income information of operators and employees within the platform [19]. - It also mentions that the new corporate income tax prepayment declaration forms will be implemented for residents' enterprises, with specific adjustments to the reporting requirements [17][18]. Group 3: Online Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax-related services, with options for remote assistance available through the "Yueyue" online consultation service [23][24]. - The article emphasizes the importance of completing real-name authentication on the electronic tax bureau for accessing various tax services [25].

Group 1 - The article discusses the regulations regarding the input tax deduction for domestic passenger transportation services, specifically for employees under labor contracts and dispatched workers [2][3] - It emphasizes that the input tax incurred from transportation services for dispatched workers should be deducted from the output tax by the employing unit [2] Group 2 - The article includes reminders about tax declaration deadlines and the implementation of new tax forms starting from October 1, 2025, for corporate income tax prepayment [13][14] - It mentions that internet platform enterprises are required to report identity and income information of operators and employees within the platform during October 2025 [15][16]

Core Viewpoint - The article discusses the classification, accounting treatment, and tax implications of intangible assets, emphasizing their significance in corporate financial management and compliance with tax regulations [3][6][17]. Group 1: Definition and Classification of Intangible Assets - Intangible assets are defined as non-monetary long-term assets without physical form, including patents, trademarks, copyrights, land use rights, non-patented technology, and goodwill [3]. - The tax basis for purchased intangible assets includes the purchase price, related taxes, and other direct expenditures necessary to prepare the asset for its intended use [6]. - For self-developed intangible assets, the tax basis consists of expenditures incurred after the asset meets capitalization conditions until it is ready for use [6]. Group 2: Amortization and Special Provisions - The minimum amortization period for general intangible assets is set at 10 years, while assets acquired as investments can be amortized according to the stipulated or agreed-upon useful life [9]. - Software purchased by enterprises can be accounted for as fixed or intangible assets, with the possibility of a shortened amortization period, with a minimum of 2 years [16]. Group 3: Non-Deductible Intangible Assets - Certain intangible assets are not eligible for amortization expense deductions, including self-developed expenditures already deducted in taxable income calculations, self-created goodwill, and intangible assets unrelated to business activities [12][13]. Group 4: Policy Basis - The article references the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations as the legal framework governing the treatment of intangible assets [17].

Core Viewpoint - The article discusses the management and reporting requirements for enterprises regarding their branches and tax obligations, particularly focusing on the new regulations set to take effect in 2025 [2][9][10]. Group 1: Tax Reporting Requirements - Enterprises must report information about all their secondary and lower-level branches to the local tax authority, including details such as branch name, level, address, postal code, taxpayer identification number, and the name and address of the corporate income tax authority [2]. - Branches are required to report changes in their information within 30 days of any changes occurring, and must also report the cancellation of tax registration for any branches within 15 days [2]. Group 2: Corporate Income Tax Prepayment - Starting from October 1, 2025, resident enterprises that are subject to monthly prepayment will begin using a new version of the corporate income tax prepayment declaration form [9]. - The revised declaration form will include new items such as "tax credit amount" and "revenue from unfinished product sales," along with adjustments to the tax calculation sections [10]. Group 3: Internet Platform Enterprises - Internet platform enterprises are required to submit identity and income information of operators and employees within the platform between October 1 and 31, 2025 [11]. - From October 1, 2025, these enterprises will also handle withholding declarations and agency declarations for their platform employees as per the new regulations [13].

Group 1 - The article discusses the procedures for handling issues related to social insurance fee payment failures, specifically the need to unlock payment information before reattempting payment [2][3] - It provides a reminder about the deadlines for various tax declarations and payments, including value-added tax, corporate income tax, and social insurance fees, emphasizing the importance of timely submissions [12][15] - The article highlights the introduction of new reporting requirements for internet platform enterprises, which must submit identity and income information for their operators and employees between October 1 and 31, 2025 [16][17] Group 2 - It outlines the adjustments to the corporate income tax prepayment declaration forms, including new items and modifications to existing sections, effective from September 2025 [15][19] - The article mentions the availability of remote assistance for taxpayers through the electronic tax bureau, allowing them to resolve issues without visiting physical service centers [20][21] - It emphasizes the importance of using electronic tax services for efficient tax management and compliance [18][21]

Group 1 - The article discusses the process for taxpayers whose annual taxable sales exceed the small-scale taxpayer threshold set by the Ministry of Finance and the State Taxation Administration, allowing them to opt for small-scale taxpayer status under certain conditions [2][3] - Taxpayers must submit a statement to the tax authority if they choose to be taxed as small-scale taxpayers, which can be done through the electronic tax bureau [2][3] - The system will auto-fill data based on the taxpayer's identity and historical tax behavior, requiring confirmation and additional information from the taxpayer [3] Group 2 - Taxpayers with an annual taxable sales amount of 0.00 yuan during the specified period must register as general VAT taxpayers unless they meet certain policy criteria to apply for small-scale taxpayer status [3] - The article provides examples of situations that can be included in the statement for opting for small-scale taxpayer status, such as non-recurring taxable services or being a non-enterprise entity [3] - Failure to register as a general VAT taxpayer will result in tax calculations based on sales revenue according to the VAT rate, without the ability to deduct input tax [3]

Group 1 - The article provides a step-by-step guide on how to batch modify employee information in the Natural Person Electronic Tax Bureau (withholding end) when multiple employees leave the company [2][4][5] - Users can log in to the system, select the employees to be modified, and choose the "Personnel Status" to update it to "Abnormal" along with the departure date [2][4] - The article emphasizes the importance of accurate taxpayer identity information to avoid issues in subsequent business operations [10][20] Group 2 - It mentions that only taxpayers with a "successful report" can perform withholding declaration operations, highlighting the need for timely reporting [10][20] - The article outlines the process for importing and exporting employee data using Excel for bulk modifications [5][7] - It also notes that corrections to past declarations do not require adjustments to personnel status [10][20]

Core Viewpoint - The article discusses the updates and requirements related to the corporate income tax prepayment declaration in China, particularly focusing on the new reporting forms and procedures that will be implemented starting from October 2025 [15][14]. Summary by Sections Corporate Income Tax Prepayment Declaration - Starting from October 1, 2025, residents' enterprises that are subject to monthly prepayment will begin using the new reporting forms for their tax declarations [14]. - The revised corporate income tax prepayment declaration form (A200000) includes additional reporting items, adjustments to the prepayment tax calculation section, and new items for tax credit and income from unfinished product sales [15]. Internet Platform Enterprises - Internet platform enterprises are required to report the identity and income information of operators and employees within the platform from October 1 to October 31, 2025 [16]. - The announcement by the State Taxation Administration outlines the responsibilities of internet platform enterprises in handling withholding declarations and agency declarations for their employees starting from October 1, 2025 [18]. Tax Payment and Filing Procedures - Taxpayers are encouraged to utilize the electronic tax bureau or its app for tax payment and filing, with options for remote assistance available if online functionalities do not meet their needs [20][21]. - The article emphasizes the importance of completing real-name authentication through the electronic tax bureau for efficient service [22].

Group 1 - The article discusses the identification and management of abnormal tax certificates, which include unreported invoices from non-compliant accounts, discrepancies in invoice audits, suspected fraudulent invoices, and certificates issued by companies that have fled [2] - Taxpayers can check the details of abnormal certificates through the electronic tax bureau's digital account [2][3] Group 2 - The article outlines the steps for taxpayers to log into the electronic tax bureau, navigate to the tax digital account, and access invoice-related services [3][4] - It details the process of querying abnormal certificates, including selecting the risk prompt card and entering specific query conditions [5][6] Group 3 - The article provides a timeline for various tax declarations and payments, including value-added tax, income tax, and other local taxes, with specific dates for different tax obligations [13] - It mentions the implementation of new corporate income tax prepayment forms starting from October 1, 2025, with specific adjustments to reporting requirements [14] Group 4 - Internet platform enterprises are required to report identity and income information of operators and employees from October 1 to 31, 2025 [15][16] - The article emphasizes that internet platform enterprises will handle withholding declarations and agency declarations for their employees starting from October 1, 2025 [17]