Attention!! On October 1st, new export regulations will come into effect. What changes will export enterprises face?

Addtime：2025-08-04 Click：559.23

In July 2025, the State Taxation Administration issued the "Announcement on Optimizing Relevant Matters Concerning the Advance Payment Declaration of Enterprise Income Tax", which clarified the implementation scope of the special equipment credit policy and the declaration requirements for export enterprises, and made multiple optimizations to the advance payment declaration form of enterprise income tax. The new regulations will be officially implemented on October 1, 2025. Export enterprises must attach great importance to it. Make preparations in advance to avoid affecting business operations.

· Add additional reporting items ·

Add the items of "Employee Compensation" and "Export Method" in the section of "Information on Preferential Treatment and Supplementary Reporting Matters". Taxpayers who have related matters should accurately fill in the relevant information. In addition to the above matters, taxpayers shall supplement and fill in the information in accordance with the "Catalogue of Enterprise Income Tax Declaration Items".

· Adjust the relevant items of the "Advance Tax payment Calculation Section" ·

Referring to the optimization ideas of the annual tax return form, add items such as "Selling Expenses" and "Other Income" in accordance with the latest financial statement style. At the same time, under the "Operating Income" item, add items such as "Self-operated export Income", "Entrusted export income", and "Export agency fee income", which should be filled in by enterprises involved in export business. Under the "Investment Income" item, add detailed rows. Taxpayers should fill in specific matters and amounts such as equity disposal gains in the detailed rows according to the "Catalogue of Enterprise Income Tax Declaration Items". Taxpayers who dispose of equity shall fill in the specific matters and amounts.

· Add the item of "Income Tax Credit" ·

It is available for enterprises eligible for the special equipment credit policy to choose to fill in when making advance payment declarations.

· Add the item "Revenue from the sale of unfinished products" ·

The declaration requirements for the pre-sale income obtained by enterprises from the sale of unfinished development products shall be filled in by real estate development enterprises and further clarified.

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