Group 1 - The article discusses the upcoming changes in tax reporting and payment deadlines for various taxes, including value-added tax, consumption tax, and corporate income tax, which are set to take effect in 2025 [6][20]. - From October 1, 2025, resident enterprises will be required to use a new version of the corporate income tax prepayment declaration form, with specific adjustments made to reporting items and calculations [8][9]. - Internet platform enterprises must report the identity and income information of operators and employees within their platforms for the first time between October 1 and October 31, 2025 [10][12]. Group 2 - The article outlines the specific deadlines for tax declarations and payments, including social insurance fees and vehicle and vessel tax for individuals, which are due by the end of January 2025 [21]. - It emphasizes the importance of electronic tax services, allowing taxpayers to handle their tax matters online, and introduces a remote assistance feature for those who need help [14][15].

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].