一图读懂 | 折扣销售、销售折扣、销售折让，税务处理大不同

Group 1 - The article discusses the need for individual businesses and partners in China to handle personal income tax for business income, specifically through annual reconciliation [9][11][13]. - It outlines specific scenarios where individuals must file for personal income tax, including income from sole proprietorships, partnerships, and other business activities [11][12][15][17]. - The deadline for filing the personal income tax reconciliation for the 2025 fiscal year is set for March 31, 2026, emphasizing the importance of timely compliance [18]. Group 2 - The process for filing involves logging into the electronic tax bureau, entering personnel information, and confirming details before submitting the annual reconciliation [22][25]. - Individuals must provide detailed information regarding total income, costs, tax adjustments, and any losses from previous years during the filing process [22]. - After submission, individuals can check the status of their filing and proceed with payment once the submission is confirmed successful [25].