电子税务局｜如何在自然人电子税务局（扣缴端）报送《个人所得税经营所得纳税申报表（B表）》？

Core Viewpoint - The article emphasizes the importance of timely filing of the Individual Income Tax (IIT) for business income, specifically detailing the process for submitting the tax return through the Natural Person Electronic Tax Bureau for the 2025 tax year, which runs from January 1 to March 31, 2026 [3][4][9]. Group 1: Business Income Tax Filing - Business income refers to income obtained by individual business owners from production and operational activities, including income from sole proprietorships, partnerships, and other paid service activities [6]. - Individuals required to file the business income tax return include individual business owners, sole proprietors, partners in partnerships, and those engaged in contracted or leased operations [7]. - The filing period for the 2025 business income tax return is from January 1 to March 31, 2026, as mandated by the Individual Income Tax Law [9]. Group 2: Filing Process and Requirements - Taxpayers with a single source of business income must file with the tax authority where the business is managed, using the Individual Income Tax Business Income Tax Return (Form B) [9]. - For those with multiple sources of business income, they can choose one location to file a consolidated return, which requires submitting the Individual Income Tax Business Income Tax Return (Form C) [9]. - The filing channels available include the Natural Person Electronic Tax Bureau (deduction end), the web version of the Natural Person Electronic Tax Bureau, and the tax service hall of the local tax authority [9]. Group 3: Tax Calculation - Business income tax is calculated based on the total income for the year minus costs, expenses, and losses, applying a progressive tax rate ranging from 5% to 35% [9]. - The tax rate table for business income specifies different rates based on the annual taxable income, with rates starting at 5% for income not exceeding 30,000 yuan and reaching 35% for income exceeding 500,000 yuan [9].