欢迎扫描下方二维码关注： 2025年度个人所得税经营所得汇算清缴已经进入倒计时，截止时间为2026年3月31日。 汇算时，哪些支出可以扣除？哪些支出不能扣除？哪些可选择在经营所得或综合所得中扣除？这篇超全指南赶紧收藏，对照 申报更省心。 哪些人需办理经营所得汇算 个体工商户业主、个人独资企业投资者、合伙企业个人合伙人、承包承租经营者个人以及其他从事生产、经营活动的个人在 中国境内取得经营所得，且实行查账征收的，需要办理个人所得税汇算清缴纳税申报。 哪些支出可以扣除 3.工资、薪金 >>>>> 个体工商户实际支付给从业 人员的、合理的工资薪金支 出，准予扣除。 员工 个体工商户业主的工资薪金支 出不得税前扣除。 个体工商户业主 | 4.各类保险费用 | | | --- | --- | | 保险类型 | 扣规则除 | | 基本保险 | 个体工商户按照国务院 | | | 有关主管部门或者省级人民 | | | 政府规定的范围和标准为其 | | | 业主和从业人员缴纳的基本 | | | 养老保险费、基本医疗保险 | | | 费、失业保险费、生育保险 | | | 费、工伤保险费和住房公积 | | | 金,准予扣除。 | ...

欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 ▲戳蓝色字关注蓝色柳林财税室 根据《关于采集涉税专业服务基本信息和业务信息有关事项的公告》（税务总局公告 2017年第49号）、《国家税务总局关于进一步完 善涉税专业服务监管制度有关事项的公告》（税务总局公告 2019年第43号），各涉税专业服务机构应于3月31日前报送《专项业务报告要素 信息采集表》。 为帮助涉税专业服务机构按期按时填报， 今天让我们一起来看： 如何在电子税务局报送《专项业务报告要素信息采集表》？ @涉税专业服务机构 注意啦! 专项报告 3月31日截止 1 谁要报? 税务师事务所、会计师事务所、律 师事务所应当于完成专业税务顾问、税 务合规计划、涉税鉴证、纳税情况审查 业务的次年3月31日前，向主管税务机关 报送《专项业务报告要素信息采集表》 (业务完成时间以签署相关报告、意见 或其他结论性文件时间为准）。 2 怎么报? Step 01 通过"企业业务"方式登录全国统一规范 电子税务局，点击【我要办税】-【涉税 专业服务】-【涉税专业服务机构管 ...

欢迎扫描下方二维码关注： 十三 登录自然人电子税务局网页端,点击【我要办 税】-【经营所得 (B 表)】进入功能菜单。 | 自然人电子税务局 | | g | 待办 手机APP 帮助中心 下载服务 电子税务局 | | C | | --- | --- | --- | --- | --- | --- | | 首页 我要办税 我要查询 | 公众服务 特色应用 | 单位办税 | | | | | 扣除填报 | 税费申报 | | 我的壹托 | 其他 | | | 专项附加扣除填报 | 综合所得申报 | | 壁机对米图关系统 | 班母深出窗帘 | | | 子女教育 | 年度汇算(仅取得境内综合所得逐 用) | | 涉税服务人员基本信息填报 NEW | 中国税收居民身份证明开具 | | | 细分析教育 | | | | 纳税记录开具 | | | 大病医疗 | 年度汇算(取得境外所得适用) | | 涉税服务人员信用码审领 NEW | | | | 住房貸款利息 | 多次股权激励合并用报 | | | | | | 深 住房租金 | 经营所得申报 | | | | | | 赔弃老人 | 经营所得(A表) | | | | | | 3岁以下婴幼儿 ...

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 根据《中华人民共和国个人所得税法》规定，纳税人取得经营所得，按年计算个人所得税，在取得所得的次年3月31日前办理汇算清缴。 即 2025年度个人所得税经营所得汇算清缴期为2026年1月1日至2026年3月31日。 今天我们来看： 如何在自然人电子税务局（扣缴端）报送《个人所得税经营所得纳税申报表（B表）》 。 电子脱务局 0 QC ice 如何在自然人�* 投送《个人所得税经营 ◇ � 所得纳税申报表(B浪)》 申报时间 1月1日―3月31日 尊敬的纳税人： 宁波税务提醒您, 2025年度个人所得税经营所得汇 算清缴已经开始，请您及时登录 自然人电子税务局进行办理。 我们梳理了个人所得税经营所 得汇算清缴的热点问答和操作 指南, 赶紧收藏起来备用! 1.什么是经营所得? (1) 个体工商户从事生产、经营活动取得的 所得，个人独资企业投资人、合伙企业 的个人合伙人来源于境内注册的个人独 资企业、合伙企业生产、经营的所得; 个人依法从事办学、医疗、咨询以及其 他有偿服务活动取得的所得; (3) 个人对企业、事业单位承包经营、承租 经营以及转包、转租取得的所得 ...

欢迎扫描下方二维码关注： 来源：北京税务 供稿：北京丰台税务 le 09 2025年度个人所得税经营所得汇算清缴已经开始 ！根据《中华人民共和国个人所得税法》第十二条规定：纳税人取 得经营所得，按年计算个人所得税，由纳税人在月度或者季度终了后 十五日内 向税务机关报送纳税申报表，并预缴税 款；在取得所得的 次年三月三十一日前 办理汇算清缴。 具体怎么操作，跟 着微小蓝一起来看看吧！ 第一一一步 打开自然人电子税务局（扣缴端）并登录。 第二步 点击 【 代扣代缴 】 模块中的 【 人员信息采集 】 ， 添加投资人信息并点击 【 报送 】。 第三步 点击 【 经营所得 】 → 【 预缴纳税申报 】 → 【 修改 】 填写收入总额、成本费用、利润总额等相关信息。 个人所得税税率表 自然人电子税务局（扣缴端 ） | 用各人用子放失退 (扣除编) | | | | 8 | | | | D seen Banco h conn 20ms | - 19 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | TAGA | | | (taxica | 4 ...

别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南税税务务 汇算清缴纳税申报,向税务机关报送 《个人所得税经营所得纳税申报表 (B 表)》。 - 合伙企业有两个或者两个以上个人 合伙人的，应分别填报《个人所得税经 营所得纳税申报表（B表）》。 从两处以上取得经营所得的，选择 向其中一处经营管理所在地主管税务机 关办理年度汇总申报，还需要报送《个 人所得税经营所得纳税申报表(C 表) 》。 需申报情形 n 个体工商户从事生产、经营活动取 得的所得，个人独资企业投资人、合伙 企业的个人合伙人来源于境内注册的个 人独资企业、合伙企业生产、经营的所 得; 个人依法从事办学、医疗、咨询以 及其他有偿服务活动取得的所得； 个人对企业、事业单位承包经营、 承租经营以及转包、转租取得的所得; (LTD) 个人从事其他生产、经营活动取得 的所得。 S 汇算时间 根据《中华人民共和国个人所得税 法》规定,纳税人取得经营所得,按年 计算个人所得税，在取得所得的次年三 月三十一日前办理汇算清缴。即2025年 度个人所得税经营所得汇算清缴期为 2026年1月1日至2026年3月31日。 申报渠道 ( ...

Group 1 - The article discusses the classification of tax credit ratings for businesses, with A, B, C, and D levels based on annual evaluation scores. A-level requires a score above 70, while D-level is for scores below 40 or severe credit violations [2][3] - Businesses cannot be rated A if they have been operational for less than three years, received a D rating in the previous year, or have zero VAT payable for three consecutive months or a total of six months in the evaluation year [2][3] - The evaluation period for tax credit ratings is one calendar year, and businesses that have not been registered for a full evaluation year do not participate in the current evaluation [3] Group 2 - The evaluation method includes scoring based on regular and irregular indicators, with scores starting from 100 for complete information and lower scores for missing data [3] - A good tax credit rating is crucial for businesses as it helps them enjoy tax benefits and enhances their social image [3]

Group 1 - The article emphasizes the importance of filing annual tax returns for individuals who have obtained business income from two or more sources, which must be completed by March 31 of the following year [1] - The process for filing the tax return can be completed in five steps through the Natural Person Electronic Tax Bureau's web portal [1][2][3][4][5][7] - After successful submission, individuals can pay any additional tax owed or apply for a tax refund directly from the confirmation page [8] Group 2 - The article provides a detailed step-by-step guide for individuals to log in to the tax system, select the appropriate tax year, and verify their investment unit information [2][3][4][5] - The system automatically retrieves relevant data from previous submissions, calculates the tax amount, and allows users to make necessary adjustments before final submission [7] - It highlights the importance of ensuring all data is accurate before submitting the tax return to avoid complications [7]

Group 1 - The article discusses the requirements for individual income tax settlement for business income in 2025, which starts on January 1, 2026 [9][12]. - Entities required to handle the settlement include individual industrial and commercial households, sole proprietorships, partners in partnerships, and individuals engaged in production and business activities [9][12]. - The deadline for filing the tax settlement is March 31 of the year following the income generation, specifically from January 1, 2026, to March 31, 2026, for the 2025 tax year [19]. Group 2 - The article outlines the specific scenarios in which individuals must report business income, including income from production and business activities, educational services, medical services, consulting, and other paid services [14][16][18]. - The process for filing includes logging into the electronic tax bureau, collecting personnel information, and submitting the necessary details for tax reporting [20][22][27]. - After completing the filing, individuals can check the status of their submission and proceed with payment if the declaration is successful [27].

Group 1 - The article discusses the recognition of corporate income tax revenue, outlining specific conditions under which revenue should be recognized when selling goods [4] - It specifies that revenue recognition occurs when a sales contract is signed, and the major risks and rewards of ownership have been transferred to the buyer [4] - The article details various sales methods and their corresponding revenue recognition timing, such as confirming revenue upon completion of collection procedures for collection on delivery sales [4] Group 2 - The article explains that rental income should be recognized based on the date the lessee is obligated to pay rent as per the contract [4] - It mentions that if a lease spans multiple years and rent is paid in advance, the landlord can recognize the income evenly over the lease term [4] - Interest income is recognized based on the date the debtor is obligated to pay interest according to the contract [5] Group 3 - The article outlines that for service transactions, revenue should be recognized using the percentage of completion method when the outcome can be reliably estimated [6] - It lists the conditions for reliable estimation, including the ability to measure revenue and determine the progress of completion [6] - Various methods for determining the progress of completion are provided, such as measuring completed work or the proportion of costs incurred [6] Group 4 - The article states that donation income should be recognized on the date the donated assets are received [6] - It discusses the tax-deductible costs and expenses for corporate income tax, allowing for temporary accounting based on the book amount if effective vouchers are not available [6] - It mentions that companies can make special declarations to recover previously unclaimed deductible expenses within a five-year limit [6]