3月底截止！这份汇算操作指南请收好

Core Viewpoint - The article emphasizes the importance of compliance in personal income tax reporting for business income, highlighting recent cases of tax evasion and providing guidance on the upcoming tax filing process for 2025 [2][4]. Group 1: Definition and Scope of Business Income - Business income refers to earnings obtained by individual businesses, sole proprietorships, partnerships, and individuals engaged in various paid services such as education, healthcare, and consulting [2][6]. - Individuals who need to file include owners of individual businesses, sole proprietors, partners in partnerships, and others earning business income within China [2][5]. Group 2: Filing Requirements and Deadlines - The deadline for filing the personal income tax for business income is set for March 31 of the year following the income year, with the 2025 tax filing period being from January 1 to March 31, 2026 [4]. - Taxpayers with income from multiple sources must choose one tax authority to submit their annual consolidated tax return [3][5]. Group 3: Tax Calculation and Submission Process - The taxable income is calculated as the total revenue minus costs, expenses, and losses, subject to a progressive tax rate ranging from 5% to 35% [7]. - The filing process involves logging into the electronic tax system, entering relevant income and expense data, and submitting the tax return [8][11]. Group 4: Additional Filing Procedures - For those with income from multiple locations, a consolidated tax return must be submitted, and specific forms must be filled out accordingly [3][13]. - After successful submission, taxpayers can proceed to pay the tax due [11][18].