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Core Viewpoint - The article provides a comprehensive guide on the deductions allowed for individual income tax for business income, emphasizing the importance of understanding which expenses can be deducted and the deadline for tax filing [2]. Group 1: Who Needs to File Business Income Tax - Individuals such as sole proprietors, partners in partnerships, and those engaged in production and business activities in China who earn business income and are subject to accounting-based taxation must file individual income tax returns [4]. Group 2: Deductible Expenses - Reasonable wages and salaries paid to employees by sole proprietors are deductible, but the owner's salary is not deductible [6]. - Basic insurance premiums paid for employees and owners are deductible, while certain commercial insurance premiums for the owner or employees are not [7]. - Reasonable borrowing costs incurred during business operations are deductible, but borrowing costs related to fixed assets must be capitalized [8]. - Interest expenses on loans from financial institutions are deductible, while interest on loans from non-financial entities is deductible only up to a certain limit [9]. - Exchange losses from currency transactions are deductible, excluding those already included in asset costs [10]. - Union fees, employee welfare expenses, and employee education expenses are deductible within specified limits [11][12]. - Business entertainment expenses can be deducted at 60% of actual expenses, capped at 0.5% of annual sales revenue [13]. - Advertising and promotional expenses are deductible up to 15% of annual sales revenue, with excess amounts allowed to be carried forward [14]. - Rental expenses for fixed assets can be deducted based on the lease term or depreciation rules [15]. - Donations made to approved charitable organizations are deductible up to 30% of taxable income [16]. Group 3: Non-Deductible Expenses - Certain personal expenses and other deductions are not allowed, including direct donations to beneficiaries [18]. Group 4: Important Reminders - The deadline for filing the individual income tax return for business income is March 31, 2026 [20].