Port communication2025Seven Policies You Need to Pay Attention to in Annual Corporate Income Tax Final Settlement Change 1：Charitable donation expenditures can be carried forward. Original policy：Article 9 of the Enterprise Income Tax Law: Public welfare donation expenditures incurred by enterprises，The portion within 12% of the total annual profit，Deductions allowed in calculating taxable income。
new regulations：From February 24, 2025，Charitable donation expenditures incurred by enterprises，The portion within 12% of the total annual profit，Deductions allowed in calculating taxable income;The amount exceeding 12% of the total annual profit，Allowed to be carried forward and deducted within three years when calculating taxable income。
(Order of the President of the People's Republic of China No. 64、Finance and taxation[2008]160No.) Change 2：The deduction standards for advertising and business promotion expenses have changed. Original policy：Article 44 of the "Enterprise Income Tax Law Implementation Regulations" Eligible advertising expenses and business promotion expenses incurred by enterprises，Except for the State Council’s financial、Unless otherwise specified by the tax authorities，No more than current year sales(open for business)15% of income，Deduction allowed;excess，Allow deductions to be carried forward to future tax years。
new regulations：From January 1, 2025 to December 31, 2025，one、Manufacture or sale of cosmetics、Pharmaceutical manufacturing and beverage manufacturing(Does not contain alcoholic beverages)Advertising and business promotion expenses incurred by the enterprise，No more than current year sales(open for business)30% of income，Deduction allowed;excess，Allow deductions to be carried forward to future tax years。
two、Signing an advertising fee and business promotion fee sharing agreement(Hereinafter referred to as the Sharing Agreement)affiliated companies，The sales incurred by one of the parties shall not exceed the sales of the current year.(open for business)Advertising expenses and business promotion expenses within the pre-tax deduction limit of income can be deducted by the enterprise，Part or all of it can also be transferred to the other party for deduction according to the sharing agreement.。
When the other party calculates the pre-tax deduction limit for corporate income tax on advertising expenses and business promotion expenses of the enterprise,，Advertising fees and business promotion fees collected by the company according to the above methods are not included in the calculation.。three、Tobacco advertising and business promotion expenses of tobacco companies，Never be deducted when calculating taxable income。
(Finance and Taxation [2025] No. 41) Change 3：The pre-tax deduction ratio for employee education funds has been increased. Original policy：Article 42 of the "Regulations on the Implementation of the Enterprise Income Tax Law"、Unless otherwise specified by the tax authorities，Expenditures on employee education incurred by the enterprise，no more than salary、2.5% of total salary，Deduction allowed;excess，Allow deductions to be carried forward to future tax years。
new regulations：From January 1, 2025，Expenditures on employee education incurred by the enterprise，Not exceeding 8% of total wages and salaries，Allowed to be deducted when calculating corporate income tax taxable income；excess，Allow deductions to be carried forward to future tax years。
Article 42 Except for the State Council’s financial、Unless otherwise specified by the tax authorities，Expenditures on employee education incurred by the enterprise，no more than salary、2.5% of total salary，Deduction allowed;excess，Allow deductions to be carried forward to future tax years。
(Finance and Taxation [2025] No. 51) Change 4：The loss carry forward period for some companies has been extended. Original policy：Article 18 of the Enterprise Income Tax Law: Losses incurred by enterprises in the tax year，Allowed to be carried forward to subsequent years，Use income from subsequent years to make up for the loss，However, the maximum carry-over period shall not exceed five years.。
new regulations：From January 1, 2025，Qualified as a high-tech enterprise or a technology-based small and medium-sized enterprise in the current year(Hereinafter collectively referred to as qualifications)of enterprises，Uncovered losses incurred in the five years preceding the qualifying year，Allowed to be carried forward to make up for subsequent years，The maximum carryover period is extended from 5 years to 10 years。
"(Finance and Taxation [2025] No. 76) Change 5：R&D
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The super deduction ratio has been increased. Original policy：Article 30 of the Enterprise Income Tax Law: The following expenditures of enterprises，Additional deductions can be added when calculating taxable income：(one)develop new technologies、new products、Research and development of new process generation
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;…Article 95 of the Implementation Regulations of the Enterprise Income Tax Law Article 30 of the Enterprise Income Tax Law(one)Item referred to as research and development
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super deduction，refers to the company's efforts to develop new technologies、new products、Research and development of new process generation
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，Intangible assets that have not been formed are included in the current profits and losses.，On the basis of actual deductions in accordance with regulations，developed according to research
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50% super deduction;forming intangible assets，Amortized at 150% of the cost of intangible assets。
new regulations：R&D that actually occurs when an enterprise carries out R&D activities
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，Intangible assets that have not been formed are included in the current profits and losses.，On the basis of actual deductions in accordance with regulations，During the period from January 1, 2025 to December 31, 2025，Then 75% of the actual amount will be deducted before tax.；forming intangible assets，During the above period, the intangible assets will be amortized before tax at 175% of the cost.。
(Finance and Taxation [2025] No. 99) Change 6：The policies that small and low-profit enterprises can enjoy are more favorable. Original policy：Article 28 of the "Enterprise Income Tax Law" Qualified small and low-profit enterprises，Corporate income tax is levied at a reduced rate of 20%。
Article 92 of the "Regulations on the Implementation of the Enterprise Income Tax Law" Qualified small and low-profit enterprises as mentioned in Article 28, Paragraph 1 of the Enterprise Income Tax Law，Refers to engaging in national non-restricted and prohibited industries，and meet the following conditions:：(one)industrial enterprise，Annual taxable income does not exceed 300,000 yuan，The number of employees shall not exceed 100，Total assets do not exceed 30 million yuan;(two)Other companies，Annual taxable income does not exceed 300,000 yuan，The number of employees shall not exceed 80，Total assets do not exceed 10 million yuan。
new regulations：From January 1, 2025 to December 31, 2025，For small and low-profit enterprises whose annual taxable income is less than 1 million yuan (including 1 million yuan)，The income is included in the taxable income at a reduced rate of 50%，Pay corporate income tax at a rate of 20%。
The small and low-profit enterprises referred to in the preceding paragraph，Refers to engaging in national non-restricted and prohibited industries，and meet the following conditions:：
- industrial enterprise，The annual taxable income does not exceed 1 million yuan，The number of employees shall not exceed 100，Total assets do not exceed 30 million yuan；
- Other companies，The annual taxable income does not exceed 1 million yuan，The number of employees shall not exceed 80，Total assets do not exceed 10 million yuan。
(Finance and Taxation [2025] No. 77、State Administration of Taxation Announcement No. 40 of 2025) Change 7：Some fixed assets，It can be deducted before tax in one lump sum. Original policy：Article 59 of the Implementation Regulations of the Enterprise Income Tax Law: Depreciation of fixed assets calculated according to the straight-line method，Deduction allowed。
new regulations：New equipment purchased by the enterprise between January 1, 2025 and December 31, 2025、utensil，The unit value does not exceed 5 million yuan，Allow one-time inclusion in current period costs
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Deducted when calculating taxable income，Depreciation is no longer calculated annually。(Finance and Taxation [2025] No. 54) For details, please see the promotion below↓
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