Core Viewpoint - The article provides guidance on common tax-related questions for businesses, particularly focusing on corporate income tax filing and deductions for research and development expenses. Group 1: Corporate Income Tax Filing - Taxpayers must complete the corporate income tax reconciliation for the year 2024 between January 1 and May 31, 2025 [1] - The State Administration of Taxation has revised the corporate income tax annual declaration form, indicating that losses should be filled in with a "−" sign [7] Group 2: Research and Development Expenses - Electronic cigarette manufacturing companies are classified under the tobacco manufacturing industry and are not eligible for the R&D expense deduction policy [2][3] - Expenses incurred from creative design activities aimed at innovative products can be deducted as R&D expenses, provided they meet specific criteria [4] - Companies must differentiate between R&D activities and creative design activities to avoid double benefits from the R&D expense deduction [5] Group 3: Asset Impairment Losses - The amounts reported for "asset impairment losses" in the main declaration form and the tax adjustment project table must match, except for financial enterprises [6] Group 4: Tax Exemptions for Agriculture - Income from agricultural, forestry, animal husbandry, and fishery projects can be exempted or reduced from corporate income tax, and specific reporting requirements must be followed [8] Group 5: Tax Treatment of Financial Funds - Fiscal funds that qualify as non-taxable income must be included in taxable income after five years if not spent or returned [17] Group 6: Equipment Deduction Policy - New equipment and tools purchased by companies can be fully deducted in the current period if their unit value does not exceed 5 million yuan, without considering the estimated net residual value [18] Group 7: Dividend Income from Partnerships - Dividend income from partnerships and foreign enterprises does not qualify for tax exemption under the corporate income tax law [19][26]