Group 1 - The article defines "other operating income" as income obtained by individuals engaged in production and business activities, excluding individual industrial and commercial households, sole proprietorships, and partners in partnerships [4] - Individuals must declare other operating income within 15 days after the end of each month or quarter, and complete annual tax reconciliation by March 31 of the following year [6] - Taxpayers receiving operating income from multiple sources must choose one location to file their annual consolidated declaration [6] Group 2 - The channels for declaring other operating income include the Natural Person Electronic Tax Bureau web portal, the Individual Income Tax APP, and in-person submissions at tax service halls [7] - Taxpayers who have not declared other operating income in the current year must first submit the A form before filing the B form for other operating income [7]
个税小课堂丨其他经营所得汇算清缴热点问答及申报指引来啦！你掌握了吗？
蓝色柳林财税室·2026-03-30 13:38