Announcement of the State Taxation Administration on Optimizing Matters Concerning Enterprise Income Tax Prepayment Return Filings
Announcement of the State Taxation Administration on Optimizing Matters Concerning Enterprise Income Tax Prepayment Return Filings
Announcement of the State Taxation Administration on Optimizing Matters Concerning Enterprise Income Tax Prepayment Return Filings
Announcement of the State Taxation Administration [2025] No. 17
July 7, 2025
To implement the Law of the People's Republic of China on Enterprise Income Tax and related tax policies, the State Taxation Administration (STA) has revised the enterprise income tax (EIT) prepayment return form. The revised “Monthly (Quarterly) Enterprise Income Tax Prepayment Return (Category A)” (Attachment 1) is hereby issued, and the relevant matters are hereby announced as follows:
1. Enterprises eligible for income tax credit policies related to special equipment for energy conservation, water conservation, environmental protection, or work safety purposes may, based on their own circumstances, choose to apply the corresponding tax preference either at the time of filing the prepayment return or during the filing of the annual final settlement return.
2.
......
Announcement of the State Taxation Administration [2025] No. 17
July 7, 2025
To implement the Law of the People's Republic of China on Enterprise Income Tax and related tax policies, the State Taxation Administration (STA) has revised the enterprise income tax (EIT) prepayment return form. The revised “Monthly (Quarterly) Enterprise Income Tax Prepayment Return (Category A)” (Attachment 1) is hereby issued, and the relevant matters are hereby announced as follows:
1. Enterprises eligible for income tax credit policies related to special equipment for energy conservation, water conservation, environmental protection, or work safety purposes may, based on their own circumstances, choose to apply the corresponding tax preference either at the time of filing the prepayment return or during the filing of the annual final settlement return.
2.
......