Announcement of the State Taxation Administration on Optimizing Annual Enterprise Income Tax Return

Announcement of the State Taxation Administration on Optimizing Annual Enterprise Income Tax Return
Announcement of the State Taxation Administration on Optimizing Annual Enterprise Income Tax Return

Announcement of the State Taxation Administration [2025] No. 1

January 8, 2025

To implement the Enterprise Income Tax Law of the People's Republic of China and related policies, the State Taxation Administration (STA) has revised some forms and filling instructions of the Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2017 Edition). An announcement is given as follows:

1. The Detailed Statement of Tax-Exempt and Reduced Income, and Super Deduction Preferences (A107010) and the Detailed Statement of Income Tax Reduction and Exemption Preferences" (A107040) shall be canceled.

2. Revisions shall be made to the form format and filling instructions for the following forms: Form for the Annual Enterprise Income Tax Return, Annual Enterprise Income Tax Return of the People's Republic of China (Category A) (A100000), Detailed Statement of Asset Depreciation, Amortization, and Tax Adjustments (A105080), Detailed Statement of Super Deduction Preferences for R&D Expenses (A107012), Detailed Statement of Tax Credit Benefits (A107050), Detailed Statement of Annual Apportionment of Enterprise Income Tax for Enterprises Operating Across Regions and Filing Consolidated Tax Return (A109000), and Enterprise Income Tax Allocation Statement for Branches of Enterprises Filing Consolidated Tax Return (A109010).
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