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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. The “Monthly (Quarterly) Enterprise Income Tax Prepayment Return (Category A)” is applicable to the filing of monthly and quarterly prepayment returns by resident enterprises subject to EIT on a book income basis.

3. Branches of trans-regional operating enterprises subject to consolidated taxation under the Measures for the Collection and Administration of Income Tax on Enterprises that Have Operations in Different Regions and Pay Taxes in a Consolidated Manner (issued by STA Announcement [2012] No. 57 and amended by STA Announcement [2018] No. 31), shall use the "Monthly (Quarterly) Enterprise Income Tax Prepayment Return (Category A)" for the filing of monthly and quarterly prepayment returns, as well as the annual final settlement return.

4. For enterprises that have established non-legal person branches solely within the local province (autonomous region, municipality directly under the central government, or city specifically designated in the State Plan; hereinafter collectively referred to as “provincial-level”), and are subject to tax collection and administration by the local provincial-level tax authority with reference to the Measures for the Collection and Administration of Income Tax on Enterprises that Have Operations in Different Regions and Pay Taxes in a Consolidated Manner, such branches shall file monthly and quarterly prepayment returns, as well as the annual final settlement return, in accordance with Section 3 of this Announcement.

5. When declaring various preferential items or specific matters, enterprises shall complete the declaration based on the item names specified in the "Catalog of Items for Enterprise Income Tax Return Filing.” The catalog will be published separately under the "Tax Services" section on the STA’s website, and will be updated when appropriate in accordance with policy adjustments.

6. Manufacturing and sales enterprises that export goods shall calculate and declare EIT on the income derived from their exported goods in accordance with the law. Among them, enterprises that export goods on a self-operated basis shall declare the income corresponding to the exported goods they manufacture or sell; enterprises that export goods on a commissioned export basis shall declare the income corresponding to the goods exported through such commission.

7. Enterprises that act as agents for the export of goods, including those engaged in market procurement trade, comprehensive foreign trade services, or other arrangements, shall, at the time of filing prepayment returns, concurrently submit the basic information of the actual exporter and the corresponding export value (see Attachment 2). Enterprises that fail to accurately report the basic information of the actual exporter and the export value shall be deemed to have exported the goods on a self-operated basis and shall bear the EIT payable on the corresponding export value. The term “actual exporter” refers to the actual manufacturer or seller of the exported goods.

8. This Announcement shall take effect on October 1, 2025. The Announcement of the State Taxation Administration on Issuing the Monthly (Quarterly) Enterprise Income Tax Prepayment Return (Category A) ([2021] No. 3), as well as the provision specifying “at the time of final settlement” as the application timing for the relevant tax preference in Item 66, titled “Tax credit available for equipment purchased for purposes such as environmental protection, energy conservation, water conservation, or work safety based on a certain proportion of the investment amount,” in the annex Administrative Catalog of Enterprise Income Tax Preferential Items (2017 Edition) to the Announcement of the State Taxation Administration on Issuing the Revised Measures for Handling Enterprise Income Tax Preferences ([2018] No. 23), shall be repealed simultaneously.

This Announcement is hereby made.