【实用】个税经营所得A、B、C表区别＆申报看过来

Group 1 - The article discusses the applicable objects and reporting deadlines for individual income tax on business income in China, specifically focusing on the prepayment and annual settlement tax declaration forms [4][5][6]. - The prepayment tax declaration form (Form A) is applicable to individual business owners, sole proprietors, partners in partnerships, and other individuals engaged in production and business activities in China, who must report their business income to tax authorities within 15 days after the end of each month or quarter [4][5]. - The annual settlement tax declaration form (Form B) is for those who are subject to accounting assessments and must submit their tax declaration by March 31 of the following year [6][7]. - The combined declaration form (Form C) is for individuals who earn business income from multiple sources and must submit their annual summary tax declaration by March 31 of the following year [7][8]. Group 2 - The article provides operational guidelines for submitting the three tax forms through the Natural Person Electronic Tax Bureau, detailing the steps for filling out Form A, Form B, and Form C [9][10][11]. - For Form A, users can log in to the tax bureau, select the business income option, and input the necessary information, including the social credit code of the business entity [10]. - After completing Form B, individuals with multiple sources of income can proceed to fill out Form C, where the system will automatically gather necessary data based on historical submissions [11].