3月底截止！这份汇算操作指南请收好

Core Viewpoint - The article provides a comprehensive guide on the personal income tax settlement and clearance for business income in 2025, detailing who needs to file, how to file, and the relevant tax regulations. Group 1: Definition of Business Income - Business income includes earnings from individual businesses, sole proprietorships, partnerships, and other paid service activities conducted by individuals within China [1][2]. - Individuals engaged in contracted or leased operations also fall under the category of business income [1]. Group 2: Who Needs to File - Individuals such as sole proprietors, partners in partnerships, and those engaged in contracted or leased operations must file the personal income tax settlement if they earn business income and are subject to accounting-based taxation [1][2]. Group 3: Filing Timeline - The filing period for the 2025 personal income tax settlement is from January 1, 2026, to March 31, 2026, as per the Personal Income Tax Law of the People's Republic of China [2]. Group 4: Filing Procedures - Taxpayers with a single source of business income must submit the "Personal Income Tax Business Income Tax Return (B Form)" to the tax authority at their management location [3]. - For those with multiple sources of income, they can choose one management location to file a consolidated return using the "Personal Income Tax Business Income Tax Return (C Form)" [2][3]. Group 5: Tax Calculation - The taxable income is calculated as the total revenue for the year minus costs, expenses, and losses, subject to a progressive tax rate ranging from 5% to 35% [4][6]. Group 6: Filing Channels - Taxpayers can file their returns through various channels, including the Natural Person Electronic Tax Bureau web portal, the withholding end of the Electronic Tax Bureau, or the tax service hall at their management location [8]. Group 7: Step-by-Step Filing Instructions - Taxpayers must log into the Natural Person Electronic Tax Bureau, collect personnel information, and submit the necessary forms [9][10]. - After confirming the accuracy of the tax information, taxpayers can submit their returns and proceed to pay any taxes owed [12][13].