2025年度个税经营所得汇算申报要点梳理，看这里及操作步骤

Group 1 - The core viewpoint of the article emphasizes the importance of annual income tax reconciliation for individual business income, which is crucial for tax compliance and risk mitigation for market entities [2] - The reconciliation period for the 2025 individual income tax business income is from January 1, 2026, to March 31, 2026 [2] Group 2 - Individuals required to file include sole proprietors, individual investors in sole proprietorships, partners in partnerships, and individuals engaged in production and business activities within China who have business income and are subject to account-based taxation [3] Group 3 - Business income includes earnings from individual business activities, income from sole proprietorships and partnerships registered in China, income from educational, medical, consulting, and other paid services, as well as income from contracting or leasing operations [4][5] Group 4 - Taxable income is calculated as the total annual income minus costs, expenses, and losses, resulting in the taxable income amount for individual income tax [6] Group 5 - Tax rates for business income are structured in brackets, with a 5% rate for income up to 30,000 yuan, increasing to 30% for income exceeding 300,000 yuan [8] - Taxpayers with both comprehensive and business income can claim deductions but cannot double claim [8] Group 6 - Taxpayers with only one source of business income should file with the local tax authority where the business is managed using the "Individual Income Tax Business Income Tax Return (B Form)" [9] - Taxpayers with multiple sources of business income must file separately for each source and choose one to submit a consolidated return using the "Individual Income Tax Business Income Tax Return (C Form)" [9] Group 7 - Eligible taxpayers can file their annual reconciliation through the Natural Person Electronic Tax Bureau (Web version), the withholding version, or in person at the local tax authority [11] Group 8 - The filing process involves logging into the Natural Person Electronic Tax Bureau, selecting the appropriate forms, and submitting them, with options for tax adjustments if errors are found post-submission [12][15]