个体工商户哪些收入需要缴纳个人所得税?
蓝色柳林财税室·2026-01-14 01:43

Group 1 - The article outlines the taxation method for individual businesses, stating that taxable income is calculated as the total annual income minus costs, expenses, taxes, losses, and other allowable deductions [2] - It specifies that the total income for individual businesses includes various forms of revenue such as sales income, service income, property transfer income, interest income, rental income, donations, and other income [2] - Other income includes asset appreciation, unreturned deposits over one year, irrecoverable payables, recovered bad debts, debt restructuring income, subsidies, penalties, and exchange gains [2] Group 2 - The article provides a reminder about the tax declaration deadlines for various taxes, including value-added tax, corporate income tax, and personal income tax, which are due on specific dates each month [7] - It mentions that the taxable entity for vehicle and vessel tax in 2026 will be individuals [9] - The article emphasizes the importance of electronic tax services, encouraging taxpayers to use online platforms for tax declaration and payment [19][20]