Core Points - The announcement by the State Taxation Administration aims to optimize the prepayment tax declaration for corporate income tax, allowing companies to choose when to enjoy tax credits related to energy-saving, water-saving, environmental protection, and safety production equipment [2][5]. Group 1: Announcement Details - The revised "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form (Type A)" is applicable for resident enterprises that implement accounting-based taxation [3][10]. - Enterprises engaged in cross-regional operations must use the revised form for both monthly/quarterly prepayment and annual tax settlement [3][10]. - Tax authorities in provinces, autonomous regions, and municipalities will manage non-legal entity branches according to the cross-regional taxation management measures [4][10]. Group 2: Tax Declaration Requirements - Companies exporting goods must calculate and declare corporate income tax based on the income from exported goods, whether through self-operated or entrusted methods [4][10]. - Enterprises acting as agents for exports must report the actual entrusted export party's information and export amounts during prepayment declarations [4][10]. - The announcement will take effect from October 1, 2025, and previous regulations regarding tax credits for specific equipment investments will be abolished [5][10]. Group 3: Reporting and Calculation - The declaration form requires detailed reporting of various financial metrics, including total assets, employee numbers, and specific tax-related items [12][14]. - Companies must report their operating income, including self-operated and entrusted export income, as well as other relevant financial data [17][18]. - The form includes sections for calculating taxable income, tax rates, and any applicable tax exemptions or reductions [25][26].