Core Viewpoint - The article discusses the adjustments made to the corporate income tax prepayment declaration forms and related processes, aiming to optimize tax reporting and compliance for enterprises in China [7][13]. Summary by Sections Adjustments to Tax Declaration Forms - New items have been added to the corporate income tax prepayment declaration form, including employee compensation and export methods, requiring taxpayers to accurately report relevant information [7][8]. - The prepayment tax calculation section has been optimized to include sales expenses and other income, enhancing clarity for businesses involved in export activities [8][9]. Investment Income Reporting - Detailed lines have been added under the investment income section for taxpayers to report specific items and amounts related to equity disposal [9][10]. Special Tax Credit Reporting - A new item for "tax credit for special equipment" has been introduced, allowing eligible enterprises to report tax credits during prepayment declarations [10][11]. Revenue from Unfinished Products - A new reporting requirement for real estate developers has been established, mandating the declaration of income from the sale of unfinished products [11][12]. Tax Distribution Method for Branches - The method for distributing tax payments among branches has been revised, promoting a consistent approach from the prepayment stage to the final tax settlement [13][14]. Form Name and Item Modifications - The name of the tax distribution form has been changed to reflect its updated purpose, and additional data items have been included to enhance reporting accuracy [14][16].