Announcement of the State Administration of Taxation on Revising Monthly (Quarterly) Prepayment Tax Return Forms for Enterprise Income Tax

Announcement of the State Administration of Taxation on Revising Monthly (Quarterly) Prepayment Tax Return Forms for Enterprise Income Tax

Announcement of the State Administration of Taxation [2015] No.79

November 15, 2015

For the purposes of facilitating enterprises to claim income tax incentives for small low-profit enterprises, fixed assets accelerated depreciation policies for key sectors (industries) and incentives for income from technology transfer at the time of prepayment, the State Administration of Taxation has revised the relevant forms in the Announcement of State Administration of Taxation on Promulgating the Monthly (Quarterly) Prepayment Tax Return Forms for Enterprise Income Tax of the People's Republic of China (2015 Version) (Announcement of the State Administration of Taxation [2015] No.31), and relevant issues are hereby announced as follows:

I.
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