Group 1 - The article discusses the process for individuals to declare and pay personal income tax on business income, specifically through the "Other Business Income (A Form)" [4][5] - Individuals must submit their tax declaration within fifteen days after the end of the month or quarter in which the income is earned [4] - The declaration can be completed via the "Personal Income Tax APP" or the "Natural Person Electronic Tax Bureau" [4][5] Group 2 - The declaration process consists of four steps: Basic Information, Tax Calculation Information, Exemption Information, and Tax Amount Calculation [5][6] - Basic information is automatically populated and cannot be modified, while the tax period can be adjusted [5] - Taxable income is calculated as total income minus allowable deductions, including personal expenses and donations [6][7] Group 3 - The total income includes entrusted collection income, invoice income, and other income, with specific fields for each type [7] - Taxpayers can choose to deduct expenses from either comprehensive income or business income, but cannot double deduct [7][6] - Exemption information can be filled out based on individual circumstances, including any applicable tax treaty benefits [6][7]
其他经营所得(A表)可以在个税APP上申报啦!操作步骤
蓝色柳林财税室·2026-01-15 01:42