Announcement of the State Taxation Administration on Relevant Matters Concerning the Annual Enterprise Income Tax Declaration
Announcement of the State Taxation Administration on Relevant Matters Concerning the Annual Enterprise Income Tax Declaration
Announcement of the State Taxation Administration on Relevant Matters Concerning the Annual Enterprise Income Tax Declaration
Announcement of the State Taxation Administration [2022] No. 27
December 30, 2022
To implement the Enterprise Income Tax Law of the People's Republic of China and pertinent tax policies, and to further reduce tax burdens of taxpayers, the relevant matters concerning annual enterprise income tax declaration are hereby announced as follows:
I. Revisions are made to certain forms and instructions for completing the Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2017 Edition), specifically: revisions are made to the form styles of and instructions for completing the Schedule of Asset Depreciation, Amortization and Tax Adjustment (A105080), Tax Adjustment Schedule for Corporate Restructuring and Deferred Tax Matters (A105100), Schedule of Tax Exemption, Deductions and Super Deduction Preferences (A107010), Schedule of Super Deduction Preferences for R&D Expenses (A107012), and Schedule of Income Tax Reductions and Exemptions (A107040); the instructions for completing the Schedule of Tax Adjustment Items (A105000) are revised.
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Announcement of the State Taxation Administration [2022] No. 27
December 30, 2022
To implement the Enterprise Income Tax Law of the People's Republic of China and pertinent tax policies, and to further reduce tax burdens of taxpayers, the relevant matters concerning annual enterprise income tax declaration are hereby announced as follows:
I. Revisions are made to certain forms and instructions for completing the Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2017 Edition), specifically: revisions are made to the form styles of and instructions for completing the Schedule of Asset Depreciation, Amortization and Tax Adjustment (A105080), Tax Adjustment Schedule for Corporate Restructuring and Deferred Tax Matters (A105100), Schedule of Tax Exemption, Deductions and Super Deduction Preferences (A107010), Schedule of Super Deduction Preferences for R&D Expenses (A107012), and Schedule of Income Tax Reductions and Exemptions (A107040); the instructions for completing the Schedule of Tax Adjustment Items (A105000) are revised.
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