Group 1 - The article discusses the requirements for enterprises to declare and pay corporate income tax based on their export activities, including self-operated and entrusted export methods [4][6]. - Enterprises exporting goods must calculate and declare corporate income tax based on the income obtained from their exported goods, with specific guidelines for self-operated and entrusted exports [4][6]. - For enterprises acting as agents in exporting goods, they are required to report the actual entrusted export party's information and export amounts during the prepayment declaration [4][6]. Group 2 - The article emphasizes that if an agent export enterprise fails to accurately report the actual entrusted export party's information and export amounts, it will be treated as a self-operated export, and the enterprise will bear the corresponding corporate income tax obligations [4][6]. - It mentions that tax authorities will manage enterprises without legal person status in provinces according to specific tax collection management methods, requiring them to follow monthly, quarterly, and annual tax declaration procedures [4].

Core Points - The deadline for tax declaration for September is set to September 15, with extensions for Aba Prefecture to September 18 and Ganzi Prefecture to September 17 [1] Group 1: VAT Refund Policy - The Ministry of Finance and the State Administration of Taxation issued a notice regarding the improvement of the VAT refund policy for end-of-period credits, allowing eligible taxpayers in manufacturing, scientific research, software, and environmental protection sectors to apply for monthly refunds of end-of-period VAT credits [2] - Real estate developers can apply for a refund of 60% of the newly added end-of-period credits compared to the end of March 31, 2019 [2] - Other eligible taxpayers can apply for a proportional refund of newly added end-of-period credits compared to the end of the previous year [2] Group 2: VAT Exemption for Small-scale Taxpayers - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their total monthly sales do not exceed 100,000 yuan, or quarterly sales do not exceed 300,000 yuan [4] - Small-scale taxpayers with a 3% tax rate will have their VAT reduced to a 1% rate for taxable sales [4] Group 3: Income Tax Preferences for Small and Micro Enterprises - Small and micro enterprises can benefit from a reduced taxable income calculation at 25%, with a corporate income tax rate of 20%, extended until December 31, 2027 [5]

Group 1: Corporate Income Tax Settlement - Taxpayers need to complete the corporate income tax settlement for the year 2024 between January 1 and May 31, 2025 [2] - Small and micro enterprises with an annual taxable income not exceeding 3 million yuan can have 25% of that amount included in taxable income and pay corporate income tax at a rate of 20% [3] Group 2: R&D Expense Deduction - Enterprises can deduct 100% of actual R&D expenses that do not form intangible assets from taxable income, and if they do form intangible assets, they can amortize 200% of the cost [5] - For integrated circuit and industrial mother machine enterprises, the deduction is 120% for expenses that do not form intangible assets and 220% for those that do during the period from January 1, 2023, to December 31, 2027 [6] Group 3: Special Equipment Digitalization and Intelligent Transformation - Investments in the digitalization and intelligent transformation of special equipment from January 1, 2024, to December 31, 2027, can be credited against corporate income tax at a rate of 10% for amounts not exceeding 50% of the original tax basis of the equipment [10] - The special equipment must meet specific criteria outlined in previous fiscal documents to qualify for the tax benefits [11]