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].

Group 1 - The article discusses the changes in the management of tax credit repair standards as per the "Tax Credit Management Measures" [5] - It highlights that from July onwards, there are new methods for repairing tax credit, emphasizing the importance of compliance for businesses [5] - The article lists 13 behaviors that will directly result in a D-level tax credit rating, indicating significant risks for companies engaging in these actions [5] Group 2 - The article outlines the requirements for filing and managing tax for enterprises operating across regions, as per the "Announcement on the Management of Corporate Income Tax Collection for Enterprises Operating Across Regions" [8] - It specifies that the head office must report information about all secondary and lower-level branches to the local tax authority, including details such as names, addresses, and tax identification numbers [9] - The article states that any changes in the reported information must be submitted within 30 days, and the head office must report the cancellation of branch tax registration within 15 days [9][10]