01 Policy overview
What does the policy mainly clarify?
Conclusion: Starting from the corporate income tax annual settlement for 2024 and subsequent years, an optimized version of the Class A annual filing form is used, canceling 2 preference detail forms, revising 6 forms, and adjusting the instructions for 15 related forms; preference items are selected according to the declaration item catalog, and equity disposal and cross-regional consolidated tax payment must be filed according to the new standards.
The following "Kailing Practical Key Points" are for assisting understanding. For official content, please refer to the original text and source links later on the page.
02 Applicable objects
Which enterprises and transactions need attention?
Scope of application: This announcement applies to corporate income tax annual settlement and payment filings for the 2024 tax year and subsequent years, specifically involving enterprises that use the relevant forms of the "PRC Corporate Income Tax Annual Tax Return (Category A, 2017 Edition)."
Main applicable situations: When enterprises file tax-exempt income and other preferential items, incur accelerated depreciation or amortization of fixed assets or intangible assets, claim additional deduction of R&D expenses or tax credits, dispose of equity (stocks), or belong to a cross-regional consolidated tax filing enterprise, they should pay attention to adjustments to the corresponding forms and filing instructions.
Not applicable: For filings for 2023 and prior years, the revised forms in this announcement cannot be directly applied. This announcement concerns the optimization of the annual tax filing form; it does not directly determine that an enterprise qualifies for a certain tax preference, nor does it separately determine policy conditions such as preference ratios or amounts.
03 Policy changes
Compared with existing business processing, what changes are there?
Overall adjustments: This revision mainly involves 8 forms, of which the Details Table of Tax-Exempt, Reduced Income, and Additional Deduction Preferences (A107010) and the Details Table of Income Tax Reduction and Exemption Preferences (A107040) are cancelled, 6 forms are revised, and the filling instructions regarding inter-form relationships in the Enterprise Income Tax Annual Tax Filing Return Form List and the other 15 related forms are adjusted accordingly.
Main table and preferential filing: A100000 was renamed the 'Enterprise Income Tax Annual Tax Filing Main Form', the rows related to 'Total Profit Calculation' were optimized, and rows for 'Tax Amount Recovered (Refunded) through Audit' and 'Tax Amount Supplemented (Refunded) through Special Tax Adjustment' were added. The relevant preferential items originally in A107010 and A107040 were integrated into the main form, and enterprises select and fill them in according to the 'Enterprise Income Tax Filing Item Catalog'. The accelerated depreciation or amortization preferential items for fixed assets and intangible assets in A105080 were integrated into rows 28 to 29.
Special form adjustments: A107012 deletes the relevant rows for separately calculating the R&D expense amounts for the first three quarters and the fourth quarter, and adjusts the filing basis for the 'super deduction ratio and calculation method'. A107050 changes the fixed rows for special equipment investment into addable detail rows, and adds items such as investment type, investment amount, deduction ratio, and deductible tax amount.
Consolidated tax filing changes: Enterprises with cross-regional operations and consolidated tax filing are changed to first apportion the annual tax payable, then have the head office and branches respectively offset their own already apportioned prepaid tax, and calculate the amount of tax to be supplemented or refunded for the year. The announcement does not provide a unified conclusion on whether the tax burden increases or decreases, nor does it re-specify the qualifications and specific standards for various preferences. The actual tax impact needs to be judged in combination with existing provisions.
04 Execution list
What preparations should enterprises complete?
- Confirm the tax year to which this settlement pertains; for tax year 2024 and later, the revised Class A annual filing forms and instructions under this announcement should be used.
- Stop using A107010 and A107040, and select and report the relevant preferential items in the corresponding rows of the main form according to the Catalog of Enterprise Income Tax Filing Items separately published in the "Taxpayer Services" section of the State Taxation Administration website.
- Check the new name of A100000, the line for calculating total profit, and the newly added lines for audit-recovered (refunded) income tax amount and special tax adjustment supplementary (refunded) income tax amount, and fill them in according to the enterprise's actual situation.
- Where accelerated depreciation or amortization preferences for fixed assets or intangible assets are involved, check the filing items in lines 28 to 29 of A105080 according to the filing item catalog.
- For filing R&D expense super deduction or special equipment tax credit, use the revised A107012 and A107050 respectively, and check the adjusted calculation calibers and newly added detail items.
- When equity (stock) disposal business occurs, first determine the nature of the business according to tax regulations: those belonging to enterprise restructuring are reported in A105100, those confirmed as losses are reported in A105090, and other situations report disposal gains in A105030.
- Enterprises with cross-regional operations and consolidated tax filing should, according to the adjusted rules, first apportion the annual tax payable, then have the head office and each branch respectively offset their already apportioned prepaid tax, and verify the apportionment ratio and the amount of tax to be supplemented or refunded.
- Before completing the filing, check the data relationships among the main form, detailed forms, and related forms according to the revised filling instructions.
05 Risk Alert
What issues are most easily overlooked during implementation?
- Continuing to use the cancelled A107010 and A107040 may cause the reporting position of preferential items to be inconsistent with the revised tax return.
- The "Catalogue of Enterprise Income Tax Filing Items" will be updated in due course according to policy adjustments; using outdated item names may affect the selection and filing of preference items.
- Failure to distinguish corporate restructuring, asset losses, and other equity disposal situations in accordance with tax regulations may lead to classification errors among A105100, A105090, and A105030.
- If enterprises with cross-regional operations and consolidated tax filing continue to use the original calculation method, they may not correctly reflect the income tax amounts that the head office and each branch should respectively supplement or refund.
- Declaration form optimization does not equal newly added or automatically obtained tax incentives; eligibility for incentives, applicable conditions, and specific tax outcomes must be judged based on existing regulations.
06 Official Interpretation
How does the State Taxation Administration explain this policy?
To implement the Enterprise Income Tax Law of the People's Republic of China and relevant tax policies and further reduce the tax-handling burden of enterprises, the State Taxation Administration issued the Announcement of the State Taxation Administration on Optimizing the Annual Enterprise Income Tax Return Form (hereinafter referred to as the "Announcement"). The interpretation is as follows:
I. Relevant Background
In 2024, to implement the requirements of the Notice of the State Council on Issuing the Action Plan for Promoting Large-Scale Equipment Renewals and Trade-Ins of Consumer Goods (Guo Fa [2024] No. 7), the Ministry of Finance, together with our Administration, issued a corporate income tax preferential policy for the digital and intelligent transformation of special equipment for energy conservation and water saving, environmental protection, and work safety. To implement the above policy well, and in light of new circumstances such as the updated financial statement formats reported by many taxpayers, the State Taxation Administration revised some forms of the PRC Enterprise Income Tax Annual Tax Return (Category A, 2017 Edition), further improving the quality and efficiency of service management.
II. Main contents
This revision mainly involves 8 forms, of which 2 are cancelled and 6 are revised. In addition, the filling instructions regarding inter-form relationships in the Enterprise Income Tax Annual Tax Filing Return Form List and the other 15 related forms are adjusted accordingly. The main revisions are as follows:
(1) "Main Form of Annual Enterprise Income Tax Return" (A100000)
First, modify the form name. Considering that the name of the "People's Republic of China Enterprise Income Tax Annual Tax Return (Category A)" (A100000) is easily confused with the name of the entire return, the form name is changed to "Enterprise Income Tax Annual Tax Return Main Form."
Second, adjust the line item settings. In light of the new revenue standards, lease standards, and standards related to financial instruments and financial assets, optimize and adjust the line items related to "calculation of total profit" according to the latest financial statement format. At the same time, add the line items "income tax amount recovered (refunded) through audit" and "income tax amount additionally paid (refunded) due to special tax adjustment" to facilitate taxpayers in correcting their filings after audit investigations and special tax adjustments.
Third, optimize the way preferential items are reported. Cancel the "Details of Tax-Exempt, Reduced Income, and Additional Deduction Preferences" (A107010) and the "Details of Income Tax Reduction and Exemption Preferences" (A107040), and integrate the preferential items related to "tax-exempt, reduced income, and additional deductions" and "income tax reduction and exemption amount" into the main form. Taxpayers may select and report in the corresponding rows of the main form according to the "Enterprise Income Tax Filing Item Catalog".
(2) "Details of Asset Depreciation, Amortization and Tax Adjustment" (A105080)
Referring to the filing method for preferential items in the main form, adjust the Details of Asset Depreciation, Amortization and Tax Adjustment (A105080), integrating preferential items involving accelerated depreciation or amortization of fixed assets and intangible assets into lines 28 to 29. Taxpayers may choose and file according to the Catalog of Enterprise Income Tax Filing Items.
(3) "R&D Expense Super Deduction Preference Detail Table" (A107012)
Considering that the Announcement of the Ministry of Finance, State Taxation Administration, and Ministry of Science and Technology on Increasing Pre-tax Deduction Support for Technological Innovation (No. 28 of 2022) has been abolished, taxpayers no longer need to separately calculate R&D expenses for the first three quarters and the fourth quarter. Therefore, the relevant rows in the Detailed Table for Pre-tax Deduction Preferences for R&D Expenses (A107012) have been deleted, and the filing standards for the "pre-tax deduction ratio and calculation method" have been adjusted.
(4) "Tax Credit Preference Detail Table" (A107050)
According to the Announcement of the Ministry of Finance and the State Taxation Administration on the Corporate Income Tax Policy for Digital and Intelligent Transformation of Special Equipment for Energy Conservation, Water Conservation, Environmental Protection, and Work Safety (Announcement No. 9 of 2024), the fixed rows of "Information Reported on Special Equipment Investment" in the original Detailed Table for Tax Credit Preferences (A107050) are changed to addable detailed rows, and reporting items such as "Investment Type," "Investment Amount," "Credit Ratio," and "Creditable Tax Amount" are added to meet the reporting needs of the new policy.
(5) "Annual Apportionment of Corporate Income Tax Detail Table for Cross-Regional Operating Consolidated Taxpaying Enterprises" (A109000), "Corporate Income Tax Apportionment Table for Consolidated Taxpaying Branches" (A109010)
Combined with the filing situation of consolidated taxpaying enterprises, optimize the method for apportioning tax payable between head offices and branches, and adjust the table format and filing instructions of the "Annual Apportionment of Enterprise Income Tax Details for Cross-Regional Consolidated Taxpaying Enterprises" (A109000) and the "Enterprise Income Tax Apportionment Table for Branches of Consolidated Taxpaying Enterprises" (A109010). Under the adjusted rules, enterprises first apportion the annual tax payable, then the head office and branches separately offset their apportioned prepaid tax, and calculate the amount of tax to be supplemented or refunded for the year. An example is as follows:
[Case] Company A is an enterprise registered in Beijing in 2023 and is not a small low-profit enterprise. Company A has established branches A, B, and C in Shandong Province, Tianjin Municipality, and Hebei Province respectively. In 2024, Enterprise A prepaid 2.5 million yuan for the whole year, of which,The head office prepaid 1.25 million yuan, and A, B, and C prepaid 625,000 yuan, 375,000 yuan, and 250,000 yuan respectively according to the allocation ratios of 50%, 30%, and 20%. Company A's 2024 annual settlement tax payable was 3 million yuan, and it was found that branches A and B had filled in the three factors incorrectly; A's allocation ratio is 30%, and B's allocation ratio is 50%.
1. Original calculation method
Step 1: Calculate the enterprise's total additional tax payable (refundable) for the current year.
Enterprise A's tax to be supplemented (refunded): 300－250＝500,000 yuan
Step 2: Calculate the additional tax payable or refundable for the head office and branches separately based on the allocation ratio.
Head office tax to be supplemented (refunded): 50×50%＝250,000 yuan
Branch A additional tax payable (refundable): 50×50%×30%＝75,000 yuan
Branch B additional tax payable (refundable): 50×50%×50%＝125,000 yuan
Branch C additional tax payable (refundable): 50×50%×20%＝50,000 yuan
2. New calculation method
Step 1: Calculate the total actual annual income tax payable by the head office and branches according to the allocation ratio.
Enterprise A: 3 million yuan
Head office: 300×50%＝1.5 million yuan
Branch A: 300×50%×30%＝450,000 yuan
Branch B: 300×50%×50%＝750,000 yuan
Branch C: 300×50%×20%＝300,000 yuan
Step 2: Calculate the allocated additional income tax payable (refundable) for the head office and branches.
Head office tax to be supplemented (refunded): 150－125＝250,000 yuan
Branch A additional tax payable (refundable): 45－62.5＝－175,000 yuan
Branch B additional tax payable (refundable): 75－37.5＝375,000 yuan
Branch C additional tax payable (refundable): 30－25＝50,000 yuan
|
Branch name |
Branch allocation ratio |
Income tax amount to be supplemented (refunded) |
||
|
Prepayment |
Annual remittance |
Original calculation method |
New calculation method |
|
|
Branch A |
50% |
30% |
RMB 75,000 |
-175,000 yuan |
|
Branch B |
30% |
50% |
125,000 yuan |
375,000 yuan |
|
Branch C |
20% |
20% |
50,000 yuan |
50,000 yuan |
|
Total |
100% |
100% |
250,000 yuan |
250,000 yuan |
07 Original Policy Text
State Taxation Administration Announcement No. 1 of 2025
To implement "Enterprise Income Tax Law of the People's Republic of China" and relevant policies, the State Taxation Administration has revised some forms and filing instructions of the "People's Republic of China Enterprise Income Tax Annual Tax Return (Class A, 2017 Edition)". The announcement is as follows:
I. Cancel the Detailed Schedule of Tax-Exempt, Income-Reduced, and Additional Deduction Preferences (A107010) and the Detailed Schedule of Income Tax Reduction and Exemption Preferences (A107040).
II. Revise the form styles and filling instructions of the Enterprise Income Tax Annual Tax Return Filing Forms, the Enterprise Income Tax Annual Tax Return of the People's Republic of China (Category A) (A100000), the Details of Asset Depreciation, Amortization, and Tax Adjustment (A105080), the Details of Super Deduction Preferences for R&D Expenses (A107012), the Details of Tax Credit Preferences (A107050), the Annual Enterprise Income Tax Allocation Details for Cross-regional Operating Consolidated Taxpaying Enterprises (A109000), and the Enterprise Income Tax Allocation Table for Consolidated Taxpaying Branches (A109010). Among them, the Enterprise Income Tax Annual Tax Return of the People's Republic of China (Category A) (A100000) is adjusted to the Main Enterprise Income Tax Annual Tax Return (A100000).
III. For the General Enterprise Income Details Table (A101010), Financial Enterprise Income Details Table (A101020), General Enterprise Cost Expenditure Details Table (A102010), Financial Enterprise Expenditure Details Table (A102020), Public Institutions, Civil Non-Profit Organizations Income and Expenditure Details Table (A103000), Period Expense Details Table (A104000), Tax Adjustment Items Details Table (A105000), Enterprise Income Tax Loss Offset Details Table (A106000), Details Table of Preferences for Equity Investment Income Such as Dividends and Bonuses Between Qualified Resident Enterprises (A107011), Income Reduction and Exemption Preference Details Table (A107020), Taxable Income Deduction Details Table (A107030),The filling instructions of the High and New Technology Enterprise Preference Situation and Details Table (A107041), the Software and Integrated Circuit Enterprise Preference Situation and Details Table (A107042), the Overseas Income Tax Credit Details Table (A108000), and the Overseas Income Post-Tax-Adjustment Income Details Table (A108010) are revised.
IV. When enterprises file tax-exempt income and other preferential items, they shall fill them in according to the item names in the Catalog of Enterprise Income Tax Filing Items. The Catalog of Enterprise Income Tax Filing Items is separately published in the "Taxpayer Services" section of the State Taxation Administration website and updated in a timely manner according to policy adjustments.
V. Where an enterprise engages in equity (stock) disposal business, if it constitutes an enterprise reorganization under tax regulations, the reorganization situation shall be reported in the Details of Tax Adjustment for Enterprise Reorganization and Deferred Tax Items (A105100); if it is recognized as a loss under tax regulations, the loss situation shall be reported in the Details of Pre-tax Deduction of Asset Losses and Tax Adjustment (A105090); in all other cases, the relevant disposal gain situation shall be reported in the Details of Tax Adjustment for Investment Income (A105030).
VI. This Announcement applies to the enterprise income tax annual settlement and filing for the year 2024 and subsequent years.Announcement of the State Taxation Administration on Issuing the PRC Enterprise Income Tax Annual Tax Return (Form A, 2017 Edition)(No. 54 of 2017),Announcement of the State Taxation Administration on Issues Concerning the Revision of the Annual Enterprise Income Tax Return(No. 41 of 2019),Announcement of the State Taxation Administration on Revising the Annual Enterprise Income Tax Return(No. 24 of 2020),Announcement of the State Taxation Administration on Matters Concerning the Annual Reconciliation of Enterprise Income Tax(No. 34 of 2021),Announcement of the State Taxation Administration on Matters Concerning the Annual Enterprise Income Tax Filing The above forms and filing instructions in (No. 27 of 2022) are simultaneously repealed.
Hereby announced.
Attachment:"Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2017 Edition)" partial forms and filing instructions (2024 revision).doc
State Taxation Administration
January 8, 2025
08 FAQ
Issues of Enterprise Concern
From which year's corporate income tax annual settlement and payment does this announcement apply?
This announcement applies to corporate income tax annual settlement and payment filings for the 2024 tax year and subsequent years. The revised forms under this announcement cannot be directly applied to filings for the 2023 tax year and prior years.
Which enterprise income tax annual filing forms were cancelled in this revision?
This revision cancels the Details Table of Tax-Exempt, Reduced Income, and Additional Deduction Preferences (A107010) and the Details Table of Income Tax Reduction and Exemption Preferences (A107040). The related preference items in the two tables are integrated into the Enterprise Income Tax Annual Tax Filing Main Form (A100000), and enterprises select and fill them according to the Enterprise Income Tax Filing Item Catalog.
What changes have occurred in the R&D expense super-deduction form?
The revised Detailed Table for Pre-tax Deduction of R&D Expenses (A107012) deletes the relevant rows for separately calculating R&D expense amounts for the first three quarters and the fourth quarter, and adjusts the filing criteria for the "pre-tax deduction ratio and calculation method."
Which form should an enterprise fill out when engaging in equity or stock disposal business?
Where it constitutes an enterprise reorganization under tax regulations, report the reorganization in A105100; where it is recognized as a loss under tax regulations, report the loss in A105090; otherwise, report the disposal gain in A105030.
How is the calculation order adjusted for enterprises with cross-regional operations and consolidated tax filing?
After the adjustment, enterprises first calculate the total annual income tax payable by the head office and each branch according to the apportionment rules, and then the head office and each branch separately offset their apportioned prepaid tax to calculate their respective income tax to be supplemented or refunded for the year.
Source and responsibility
Content source and responsibility information
- Official source
- State Taxation Administration ↗
- Content organization
- Kailing Policy Research Group
- Review status
- Source and fact review completed
- Recently Updated
- 2026-07-27
This page does not constitute tax or legal advice; specific implementation shall be subject to the original policy text and the interpretation of the competent tax authority.