一问一答 | 财产和行为税热点问题答疑合集

Group 1 - The article discusses the tax declaration requirements for individual businesses, including sole proprietorships, partnerships, and individual industrial and commercial households [7][9]. - It specifies the types of income that need to be reported, such as income from production and business activities, educational services, medical services, and other paid services [7][11]. - The deadline for income declaration is set for March 31 of the year following the income generation [8]. Group 2 - Taxable income is calculated as the total revenue for each tax year minus allowable costs, expenses, and losses [10]. - Individuals without comprehensive income can deduct expenses of 60,000 yuan, special deductions, and other legally determined deductions when calculating taxable income [11]. - For those with both comprehensive and business income, deductions can be claimed from either category but not both [11]. Group 3 - The article outlines the necessary forms for tax declaration, including the "Individual Income Tax Business Income Tax Declaration Form (B)" for single-source income and the "Form C" for multiple sources [13]. - It mentions the channels for tax declaration, including the Natural Person Electronic Tax Bureau, individual income tax app, and local tax service halls [14].