2026年个人所得税经营所得汇算清缴全攻略

Core Viewpoint - The article provides a comprehensive overview of the individual income tax on business income in China, detailing the calculation methods, reporting requirements, and applicable tax rates for individual business operators, sole proprietorships, and partnerships. Group 1: Definition of Business Income - Business income includes earnings from individual business operations, sole proprietorships, partnerships, and other paid service activities such as education and consulting [2]. Group 2: Calculation of Taxable Income - Taxable income is calculated as total income for the year minus costs and expenses, previous year losses, allowable personal deductions, and charitable contributions [4][5][6][9]. - Total income includes various forms of revenue such as sales, service income, property transfer income, interest income, rental income, and other income [4]. Group 3: Allowable Deductions - Allowable deductions include costs incurred during business operations, previous year losses, and specific personal expenses such as social insurance contributions and educational expenses [7][8][9]. - The standard deduction for individual business operators is 60,000 yuan annually, with additional deductions for specific expenses [56]. Group 4: Tax Rate and Calculation of Tax Payable - The tax payable is calculated using a progressive tax rate ranging from 5% to 35%, depending on the taxable income bracket [10]. - The tax brackets are as follows: - Up to 30,000 yuan: 5% - 30,001 to 90,000 yuan: 10% - 90,001 to 300,000 yuan: 20% - 300,001 to 500,000 yuan: 30% - Over 500,000 yuan: 35% [10]. Group 5: Reporting Requirements - Taxpayers must report their business income annually, submitting tax returns within 15 days after the end of each month or quarter, and complete annual reconciliations by March 31 of the following year [11][12]. - Different tax forms are required for quarterly prepayments and annual reconciliations, including A, B, and C forms for various reporting scenarios [13][15][17]. Group 6: Specific Reporting Forms - The A form is for quarterly prepayment reporting, applicable to individual business operators and partners [13]. - The B form is for annual reconciliation reporting for those under actual accounting methods [15]. - The C form is for individuals with income from multiple sources, allowing for consolidated reporting [17]. Group 7: Software and Submission Process - Taxpayers can access the tax reporting system online, where they can input their income, costs, and deductions, and submit their tax returns electronically [19][20][21][24][26].