个税小课堂 | 取得“反向开票”收入记得办理经营所得汇算清缴！操作步骤

Group 1 - The article discusses the tax obligations for sellers involved in "reverse invoicing," emphasizing that they must complete income tax reconciliation by March 31 of the following year [3][4][5] - It outlines the calculation of taxable income based on whether the seller can accurately account for costs and expenses, detailing the formula for taxable income when costs can be accurately calculated [4][5] - For sellers with annual sales not exceeding 5 million yuan (excluding VAT) who cannot accurately account for costs, the tax authority may use a deemed taxable income rate of 5% for tax assessment [5][6] Group 2 - The article provides a personal income tax rate table applicable to business income, with rates ranging from 5% to 35% based on the annual taxable income brackets [6] - It includes examples of tax calculations for individuals who choose to report their inability to accurately account for costs, demonstrating how the tax authority determines taxable income and tax liabilities [8][9][13] - The article explains the process for filing "reverse invoicing" tax reconciliation through the personal income tax app, detailing the steps for entering information and selecting options based on the ability to account for costs [10][12][15]