欢迎扫描下方二维码关注： 缴申报时享受抵免所得税政策,也可在 年度汇算清缴申报时享受抵免所得税政 策。 适用范围 政策所称专用设备,是指企业购置 并实际使用下列目录规定的环境保护、 节能节水、安全生产等专用设备: ◆《环境保护专用设备企业所得税优 惠目录》（2017年版） ◆《节能节水专用设备企业所得税优 惠目录》（2017年版） ◆《安全生产专用设备企业所得税优 惠目录》（2018年版） 上述目录如有更新,从其规定。 企业购置专用设备、在专用设备改 造完成后五个纳税年度内转让、出租 的,应在该专用设备停止使用当月停止 享受优惠,并补缴已经抵免的企业所得 税税款。 FE Hose 01 。购买并自身投入使用的专用设备 清单及发票。 02 ○ 以融资租赁方式取得的专用设备 的合同或协议。 03 ○ 专用设备属于规定目录中的具体 项目的说明。 04 ○ 专用设备实际投入使用时间的说 明。 05 ○ 数字化、智能化改造方案或取得 经技术合同认定登记机构登记的 技术开发合同或技术服务合同。 = U. 10 Ho 温馨提示 制作：成都税务 来源四川税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是 ...

Core Viewpoint - The article discusses the revised management measures for tax pre-ruling in Shanghai, aimed at enhancing the certainty of tax policy application and providing personalized tax services to enterprises [2][3]. Group 1: General Principles - The purpose of the management measures is to standardize the tax pre-ruling work in the city and improve the certainty of tax policy application [2]. - Tax pre-ruling is defined as a service where enterprises can apply for written opinions on the application of tax laws for specific complex tax matters [3]. Group 2: Applicable Objects and Scope - The measures apply to tax matters occurring within the city [4]. - Certain matters are excluded from the scope of pre-ruling, including those without a definite project plan or those that do not have a reasonable commercial purpose [5][7]. Group 3: Application and Acceptance - The applicant for a tax pre-ruling must be the entity directly liable for tax obligations, and the application is submitted to the competent tax authority [6]. - The application must include a detailed application form, a knowledge letter, and any necessary supporting documents [6]. Group 4: Review and Ruling - The competent tax authority is responsible for coordinating the review of applications and must provide initial processing opinions within 30 days of acceptance [10][11]. - The ruling must be documented in a tax pre-ruling opinion letter, which is subject to review by the tax bureau [13][14]. Group 5: Ruling Application - The pre-ruling opinion is applicable only if the submitted materials are legal, truthful, and consistent with actual tax matters [17]. - If there are substantial changes in the matters after the ruling, the applicant must notify the tax authority within 30 days [18]. Group 6: Additional Provisions - The Shanghai tax authority promotes cross-provincial cooperation to develop a unified approach to tax pre-ruling for large enterprises in the Yangtze River Delta [22]. - Tax authorities must maintain confidentiality regarding the applicant's business secrets and personal privacy [23].

Core Viewpoint - The article discusses the recent updates to the corporate income tax prepayment declaration form in China, highlighting changes aimed at optimizing the reporting process for businesses, effective from October 1, 2025 [1][2]. Group 1: Changes in Prepayment Declaration - The announcement introduces new reporting items in the "Additional Reporting Items" section, including "Employee Compensation" and "Export Methods," which taxpayers must accurately report if applicable [1]. - Under the "Operating Income" section, new items such as "Self-operated Export Income," "Entrusted Export Income," and "Export Agency Fee Income" have been added for businesses involved in export activities [2]. - The "Investment Income" section will now include detailed line items for taxpayers to report specific matters and amounts related to equity disposal [2]. Group 2: Special Equipment Tax Credit Policy - Businesses eligible for the special equipment tax credit policy can choose to report this during the prepayment phase, allowing them to enjoy tax benefits based on their operational conditions [2]. - The policy allows for a 10% tax credit on the portion of digital and intelligent transformation investments in special equipment that does not exceed 50% of the original tax basis, applicable from January 1, 2024, to December 31, 2027 [2][9]. Group 3: Adjustments in Tax Distribution for Branches - The method for distributing tax payments among total and branch institutions has been adjusted to apply to the prepayment phase, streamlining the calculation process [2]. - New items such as "Total Institution Distribution" and "Total Institution Fiscal Central Distribution" have been added to the tax distribution calculation method [2]. Group 4: Important Reminders - The deadline for tax declaration in October has been extended to October 27 [3].

Group 1 - The article discusses the exemption of land occupation tax for schools and kindergartens that occupy arable land, promoting the development of rural characteristic industries [2][3] - The exemption applies to educational institutions approved by county-level or above education administrative departments, including universities, middle schools, primary schools, vocational education schools, and special education schools [3] - The policy is based on the "Land Occupation Tax Law of the People's Republic of China" and its implementation measures [4][5] Group 2 - The specific conditions for tax exemption include that the land occupied by kindergartens must be used exclusively for the care and education of children [3] - The article emphasizes the importance of optimizing land resource allocation and tax policies to support rural development [2]

Core Points - The announcement by the State Taxation Administration aims to optimize the prepayment tax declaration for corporate income tax, allowing companies to choose when to enjoy tax credits related to energy-saving, water-saving, environmental protection, and safety production equipment [2][5]. Group 1: Announcement Details - The revised "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form (Type A)" is applicable for resident enterprises that implement accounting-based taxation [3][10]. - Enterprises engaged in cross-regional operations must use the revised form for both monthly/quarterly prepayment and annual tax settlement [3][10]. - Tax authorities in provinces, autonomous regions, and municipalities will manage non-legal entity branches according to the cross-regional taxation management measures [4][10]. Group 2: Tax Declaration Requirements - Companies exporting goods must calculate and declare corporate income tax based on the income from exported goods, whether through self-operated or entrusted methods [4][10]. - Enterprises acting as agents for exports must report the actual entrusted export party's information and export amounts during prepayment declarations [4][10]. - The announcement will take effect from October 1, 2025, and previous regulations regarding tax credits for specific equipment investments will be abolished [5][10]. Group 3: Reporting and Calculation - The declaration form requires detailed reporting of various financial metrics, including total assets, employee numbers, and specific tax-related items [12][14]. - Companies must report their operating income, including self-operated and entrusted export income, as well as other relevant financial data [17][18]. - The form includes sections for calculating taxable income, tax rates, and any applicable tax exemptions or reductions [25][26].