个人所得税经营所得预缴申报操作指引

Group 1 - The article discusses the commencement of the 2025 individual income tax settlement for business income, as mandated by the Personal Income Tax Law of the People's Republic of China, which requires taxpayers to report and prepay taxes within 15 days after the end of each month or quarter, and to complete the annual settlement by March 31 of the following year [5][6]. - The article outlines the steps for taxpayers to follow in order to complete their tax declaration through the Natural Person Electronic Tax Bureau, including logging in, entering investor information, and submitting the tax declaration [7][9][11]. - It emphasizes the importance of accurately entering total income, costs, and expenses in the tax declaration process, as well as the need to confirm and submit the information to complete the declaration [21][23]. Group 2 - The article provides a detailed guide on how to navigate the Natural Person Electronic Tax Bureau's web interface for tax declaration, including specific modules to access and the sequence of actions to take [14][16][18]. - It mentions the necessity of paying any taxes due after the successful submission of the tax declaration, highlighting the final step in the tax settlement process [13]. - The article also includes a reminder for taxpayers to ensure that all information is accurate before submission to avoid any issues with their tax filings [22][23].