你问我答 | 个体工商户如何在自然人电子税务局（扣缴端）进行经营所得个税汇缴申报？操作步骤

Group 1 - The article discusses the process of filing individual income tax for sole proprietors and individual partners in partnerships, emphasizing the steps to log in, input personal information, and submit tax declarations [1][2][3][4][5][6][7][8][9] - It outlines the definition of operating income, which includes income from production and business activities, as well as income from various services provided by individuals [11] - The article specifies who needs to file annual tax returns, including sole proprietors, individual partners, and those engaged in business activities, and details the forms required for reporting [12] Group 2 - The filing period for the 2025 annual operating income tax return is set from January 1, 2026, to March 31, 2026 [13] - It explains how to calculate taxable income, which is the total income minus costs, expenses, and losses, and mentions the progressive tax rates ranging from 5% to 35% [14][15] - The article introduces a tax reduction policy for individual businesses, stating that from January 1, 2023, to December 31, 2027, individual businesses with annual taxable income not exceeding 2 million yuan will have their income tax halved [17]