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 ...

Group 1 - The article provides a detailed guide for taxpayers on the process of prepaying individual income tax on business income, emphasizing the importance of timely submission and payment [6][7][10] - Taxpayers must submit the tax declaration form within fifteen days after the end of each month or quarter, and complete the annual reconciliation by March 31 of the following year [5][6] - The article outlines the steps for online submission through the Natural Person Electronic Tax Bureau, including logging in, entering income and cost information, and submitting the declaration [9][12][10] Group 2 - The article discusses the R&D expense super deduction policy, which allows companies to deduct additional amounts for R&D expenses beyond regular cost deductions, effectively reducing taxable income [18][20] - From January 1, 2023, companies can enjoy a 100% super deduction on R&D expenses that do not form intangible assets, leading to a total deduction of 200% [23][24] - Companies that create intangible assets can amortize these costs at 200% for tax purposes, with specific deadlines for claiming these deductions during prepayment and annual tax reconciliation periods [24][23]

Group 1 - The article discusses the regulations regarding the deduction of expenses for corporate income tax in China, emphasizing that only expenses directly related to income generation can be deducted [3] - It highlights the distinction between revenue expenditures, which can be deducted in the current period, and capital expenditures, which must be amortized over time [3] - The article specifies that non-taxable income used for expenses cannot be deducted or calculated for depreciation and amortization [3] Group 2 - The article outlines the process for authorized personnel to manage tax declaration permissions through the Natural Person Electronic Tax Bureau [9][10] - It details the steps for granting tax declaration authority to designated individuals, including the need for verification and the selection of authorization duration [14][15] - The article emphasizes the importance of ensuring that authorized personnel are current employees and the need to revoke permissions for those who have left the company [13]

Core Viewpoint - The article provides a detailed guide on how authorized personnel can manage tax declaration permissions for individual income tax prepayment through the Natural Person Electronic Tax Bureau platform [2][8]. Group 1: Authorization Process - Legal representatives, financial officers, or personnel with withholding management authority can log into the Natural Person Electronic Tax Bureau to authorize individuals for personal income tax prepayment declaration [2][4]. - The process involves navigating to "Personal Information Management" and selecting "Tax Authority Management" to choose the enterprise for which permissions are to be granted [4][6]. - After entering the new authorized personnel's basic information and selecting the type of withholding authority, the authorization can be confirmed and completed [8]. Group 2: Tax Declaration Guidelines - The article outlines that starting from October 1, 2025, internet platform enterprises must report the identity and income information of operators and employees within the platform [19]. - It also mentions that the new corporate income tax prepayment declaration forms will be implemented for residents' enterprises, with specific adjustments to the reporting requirements [17][18]. Group 3: Online Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax-related services, with options for remote assistance available through the "Yueyue" online consultation service [23][24]. - The article emphasizes the importance of completing real-name authentication on the electronic tax bureau for accessing various tax services [25].