一,修订预缴申报等报表的背景2011年11月30日,《国家税务总局关于发布<中华人民共和国企业所得税月(季)度预缴纳税申报表>等报表的公告》(国家税务总局公告2011年第64号)规定,新的预缴申报等报表自2012年1月1 I. Revision of the Statements of Prepayments and Other Reports November 30, 2011, “Notice of the State Administration of Taxation on Issuing the Statements of Prepaid Tax Returns of the Enterprise Income Tax Month (Quarter) of the People’s Republic of China” (State Administration of Taxation Announcement No. 64 of 2011) stipulates that the new filing of returns and other statements as of January 2012 1