Group 1 - The core concept of business income refers to the income obtained by individual industrial and commercial households from production and business activities, as well as income from sole proprietorships, partnerships, and other paid service activities [2][5] - Taxpayers with business income must file personal income tax returns annually, with prepayments due within fifteen days after the end of each month or quarter, and final settlement to be completed by March 31 of the following year [4][5] - The tax rate for business income is progressive, ranging from 5% to 35%, calculated based on the total income minus costs, expenses, and losses [8] Group 2 - The period for filing the 2025 personal income tax business income settlement is from January 1, 2026, to March 31, 2026 [7] - Taxpayers who receive business income from multiple sources can choose to file a consolidated annual return with the tax authority where one of the business operations is managed [6][13] - Filing channels include the Natural Person Electronic Tax Bureau web portal and in-person submissions at the local tax authority's service hall [11]
【实用】3月31日前完成！六问六答带你了解个人所得税经营所得汇算清缴要点
蓝色柳林财税室·2026-01-10 02:21