7步搞定！个税经营所得纳税申报表（B表）怎么填？操作步骤

Core Viewpoint - The article provides a detailed guide on the process of filing personal income tax for business income (B form) for the year 2025, emphasizing the importance of accurate reporting and the steps involved in the filing process [2][19]. Filing Process Overview - The filing period for the 2025 personal income tax for business income is from January 1 to March 31, 2026 [2]. - Taxpayers must log into the Natural Person Electronic Tax Bureau system to begin the filing process [3]. - The first step involves selecting the tax year (2025) and entering the information of the invested unit [3]. Inputting Information - In the "Invested Unit Information" section, taxpayers must enter the unified social credit code of the invested unit, which will auto-populate the name, type, and partner distribution ratio [4][6]. - The "Income and Cost Information" section will auto-fill with data from the prepayment declaration; taxpayers can modify this data if discrepancies are found [9]. Tax Adjustments and Deductions - Taxpayers can input any necessary tax adjustments in the designated section; if no adjustments are needed, they can proceed to the next step [10][13]. - Certain expenses, such as employee welfare and business entertainment, can be deducted, but specific limits apply [11]. - Non-deductible items include personal income tax and tax penalties [12]. Additional Deductions - Taxpayers can report other pre-tax deductions, including losses carried forward from previous years, with a maximum carryover period of five years [15]. - Taxpayers with both comprehensive income and business income can choose where to apply deductions, ensuring no double claims [17]. Submission and Payment - After completing the filing, taxpayers can submit their declaration and, if applicable, make payments for any owed taxes directly from the confirmation page [19].