New Regulation by the State Taxation Administration Effective October 1, 2025

To implement the Enterprise Income Tax Law of the People’s Republic of China and related tax policies, the State Taxation Administration (STA) has revised the Enterprise Income Tax Prepayment Return (Form A). The following announcement is issued:

1. Enterprises eligible for income tax credits for energy-saving, water-saving, environmental protection, and workplace safety equipment may choose to enjoy the credit either at the time of prepayment declaration or during the annual final settlement, based on their actual circumstances.
2. The Enterprise Income Tax Monthly (Quarterly) Prepayment Return (Form A) applies to resident enterprises subject to audit-based collection when filing monthly or quarterly prepayments.
3. Branches of cross-regional enterprises subject to the Measures for the Administration of the Collection of Enterprise Income Tax on Consolidated Payment for Cross-Regional Operations (STA Announcement No. 57 of 2012, amended by No. 31 of 2018) shall use Form A for monthly, quarterly, and annual filings.
4. For enterprises with non-legal person branches only within the same province (autonomous region, municipality directly under the central government, or separately listed city), and where tax authorities follow the above-mentioned Measures for collection and administration, the branches shall declare in accordance with Article 3.
5. When applying for preferential or special tax items, enterprises shall fill in the item names according to the Enterprise Income Tax Declaration Item Catalog, which will be published separately on the STA website under “Tax Services” and updated as policies change.
6. Production and sales enterprises that export goods shall declare and pay enterprise income tax based on revenue from such exports. For self-operated exports, enterprises shall declare revenue corresponding to goods produced and sold by themselves. For entrusted exports, enterprises shall declare revenue corresponding to goods they entrusted others to export.
7. Enterprises exporting goods through agency methods — including market procurement trade and integrated foreign trade services — shall submit basic information of the actual entrusted exporter and export amounts at the time of prepayment declaration. Failure to accurately submit this information will result in such exports being deemed self-operated, and the enterprise will bear the corresponding income tax liability. The actual entrusted exporter refers to the actual producer or seller of the exported goods.
8. This Announcement shall take effect on October 1, 2025. The relevant provisions in STA Announcement No. 3 of 2021 and STA Announcement No. 23 of 2018 regarding the timing for enjoying tax credits for certain equipment will be repealed simultaneously.

Source: The Central People’s Government of the People’s Republic of China