Announcement of state administration of Taxation on optimizing Matters Related to Advance Payment of Enterprise Income Tax Declaration
To implement the Enterprise Income Tax Law of the People’s Republic of China and relevant tax policies, the State Taxation Administration has revised the enterprise income tax advance payment return. The Monthly (Quarterly) Advance Payment Return for Enterprise Income Tax of the People’s Republic of China (Form A) (Attachment 1) is hereby issued. The following matters are hereby announced: I. Enterprises eligible for income tax credits on specialized equipment for energy conservation, water conservation, environmental protection, and workplace safety may choose to claim the credit during advance tax filing based on their circumstances, or opt to claim the income tax exemption during the annual tax settlement filing. II. The Monthly (Quarterly) Corporate Income Tax Advance Payment Return Form (Type A) of the People’s Republic of China is applicable for resident enterprises subject to corporate income tax under the book-and-record method. It is to be completed for monthly and quarterly advance payment filings. III. Branches of enterprises engaged in cross-regional operations and subject to consolidated tax filing under the “Administrative Measures for the Collection of Enterprise Income Tax from Enterprises Engaged in Cross-Regional Operations and Subject to Consolidated Tax Filing” (Announced by State Taxation Administration Announcement No. 57 of 2012, amended by Announcement No. 31 of 2028) shall use the “People’s Republic of China Enterprise Income Tax Monthly (Quarterly) Advance Tax Return (Type A)” for monthly and quarterly advance tax filing, as well as annual final settlement and tax payment. IV. Where provincial (autonomous region, municipality directly under the central government, and city with independent planning status) tax authorities administer enterprises with branches established solely within their jurisdiction that lack legal person status in accordance with the Administrative Measures for the Collection of Enterprise Income Tax for Enterprises Engaged in Cross-regional Operations, such branches shall file monthly and quarterly advance tax…
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