Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the optimization of corporate income tax prepayment declaration, specifically focusing on export enterprises and the new requirements for prepayment declarations [1]. Summary by Sections Changes in Corporate Income Tax Prepayment Declaration - The announcement introduces a new section in the prepayment declaration form for corporate income tax, specifically for export enterprises, requiring them to accurately report their export methods [2]. - Taxpayers must select their specific export business methods from options such as self-operated export, entrusted export, and agency export, with the ability to select multiple options [2]. Reporting Requirements for Export Income - Export enterprises must report their income from self-operated and entrusted exports in the prepayment declaration, including specific details about the income generated from these activities [4]. - New lines have been added to the declaration form for reporting cumulative self-operated export income and entrusted export income, which must be calculated according to national accounting standards [4]. Agency Export Business Management - Enterprises engaged in agency export must submit a summary table detailing the entrusted export situation, including the basic information of the principal and the export amounts [5]. - If the reporting enterprise lists a non-domestic entity as the principal, it will be treated as self-operated, and the enterprise must bear the corresponding tax obligations [5]. Case Studies - Case studies illustrate the reporting process for companies involved in agency export, detailing how to report income and the necessary documentation required for compliance [6][8]. - In the examples, companies A and B demonstrate the correct reporting of agency fees and export amounts, highlighting the importance of accurate record-keeping and reporting [6][8].

Group 1 - The article discusses the classification and reporting requirements for different types of export income, specifically self-operated export income, entrusted export income, and export agency fee income [4][5][6] - Companies engaged in export agency business must accurately report the information of the principal and include export agency fee income in their operating revenue [4][5][6] - A summary table for entrusted export situations must be submitted, detailing the actual principal's information and export amounts, especially when multiple customs export declaration numbers are involved [4][5][6] Group 2 - An example is provided where Company C acts as an export agent for Company D, which in turn is acting on behalf of Company E, the actual producer and seller [5][6][7] - Company C is responsible for reporting the actual principal, Company E, and must include the relevant export amounts in their tax filings [7][9] - The article emphasizes the importance of accurate reporting to avoid misclassification of export amounts and potential tax liabilities [4][5][6]

Group 1 - The core viewpoint of the article emphasizes the increasing demand for imported cosmetics in Shanghai and the essential role of professional import clearance agencies in facilitating smooth customs processes and saving time and costs for businesses and individuals [1][2]. Group 2 - The primary responsibilities of Shanghai's cosmetic import clearance agencies include assisting businesses in preparing necessary documentation, communicating with customs and relevant departments, ensuring compliance with domestic regulations, coordinating inspection and quarantine processes, and completing customs clearance procedures [2][3]. Group 3 - Advantages of these agencies include: - Professional process management and accumulated experience, allowing them to navigate complex regulations and avoid potential risks [4]. - Efficient customs clearance speed due to established relationships with customs and inspection agencies, enabling quick responses to inspection requirements [5]. - Time and effort savings for businesses, as agencies handle extensive documentation and coordination, allowing companies to focus on market promotion [6]. - Reduction of legal and policy risks by staying updated on regulatory changes and ensuring compliance [7]. - Cost control and optimization, as efficient operations can lower overall costs despite the service fees [8]. Group 4 - The specific process of cosmetic import clearance includes: - Demand confirmation and documentation preparation, where agencies verify compliance with regulations and prepare necessary documents [10]. - Declaration and submission of documents to customs and inspection agencies, emphasizing the importance of completeness and accuracy [11]. - Inspection and quarantine, ensuring products meet domestic standards [12]. - Payment of tariffs and other fees, with agencies assisting in the process [13]. - Customs release, where agencies notify businesses for pickup or delivery [17]. - Post-clearance management, including record-keeping and label management to ensure ongoing compliance [18]. Group 5 - The industry position and future development of these agencies indicate that while many exist, high-quality companies with professional teams and experience become trusted partners for businesses. They continuously improve service systems and adopt digital management platforms to enhance efficiency [19]. - Future trends suggest that these agencies will need to adapt to evolving regulations and incorporate advanced technologies, with a growing emphasis on green and environmentally friendly solutions in the import process [19]. Group 6 - When selecting a suitable import clearance agency, businesses should consider factors such as professional qualifications, industry experience, service scope, response speed, price transparency, and customer reviews to ensure a smooth import process [19].