Starting from April 1, 2021, the new version of the "Monthly (Quarterly) Prepaid Tax Declaration Form for Enterprise Income Tax of the People's Republic of China (Class A)" will be implemented
Sending agency: State Administration of Taxation Delivery time: 2021-03-29
Starting from April 1, 2021, the new version of the "Monthly (Quarterly) Prepaid Tax Declaration Form for Enterprise Income Tax of the People's Republic of China (Class A)" will be implemented. In order to further optimize the tax handling experience, the new version of the report adopts the design concept of "classified reporting", which mainly includes the following changes (see the announcement and policy interpretation for details): (1) streamlining the number of supplementary tables, (2) optimizing the main table columns, (3) adjusting the reporting methods, (4) improving the rules for tax reduction and exemption reporting in ethnic autonomous regions, implementing monthly prepayment of audit collection for resident enterprises, and starting from the reporting period in March 2021, using the new version of the report; Implementing quarterly prepayment for auditing and collection of resident enterprises, starting from the first quarter of 2021, the new version of financial statements will be used for the reporting period.
