Core Points - The article discusses the recent optimization of the corporate income tax prepayment declaration form, highlighting several key changes aimed at improving compliance and accuracy in reporting [4][5]. Group 1: Changes in Reporting Requirements - The new form includes additional items under "Information on Discounts and Additional Reporting Matters," specifically "Employee Compensation" and "Export Methods," which must be accurately reported if applicable [3]. - Adjustments have been made to the "Prepaid Tax Calculation" section, adding items such as "Self-operated Export Income," "Entrusted Export Income," and "Export Agency Fee Income," which are to be filled out by enterprises involved in export activities [3][4]. - The "Investment Income" section now includes detailed line items for reporting specific matters and amounts related to equity disposal, requiring companies to report if they have engaged in equity disposals [3][4]. Group 2: New Projects and Income Reporting - A new "Tax Credit Amount" item has been added, allowing enterprises eligible for special equipment tax credit policies to choose whether to report this during prepayment declarations [4]. - The form now includes a specific item for "Income from Sales of Unfinished Products," clarifying that real estate development companies must report pre-sale income from unfinished products [4]. - Overall, the optimization of the corporate income tax prepayment declaration form has significantly refined and improved various reporting aspects, ensuring that enterprises operate in a more compliant manner [4].

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].