欢迎扫描下方二维码关注： 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； 4 个人从事其他生产、经营活动取得的所 得。 =、谁需要办理经营所得汇算清缴? 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，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）》。 三、什么时间办理汇算清缴? 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,需在取得所得的次年3月 31日前办理汇算清缴。 也就是说, 2025年度经营所得汇算清 缴的办理时间为： 2026年1月1日—2026年3月31日 四、向哪里的税务机关申报? 只取得一处经营所得需向经营管理所 在地主管税务机关办理年度汇总申报报送 《个人所得税经营所得纳税申报表（B 表) 》； 取得多处经营所得选择向其中 ...

Core Viewpoint - The article provides a detailed guide on the process of filing personal income tax for business income (B form) for the year 2025, emphasizing the importance of accurate reporting and the steps involved in the filing process [2][19]. Filing Process Overview - The filing period for the 2025 personal income tax for business income is from January 1 to March 31, 2026 [2]. - Taxpayers must log into the Natural Person Electronic Tax Bureau system to begin the filing process [3]. - The first step involves selecting the tax year (2025) and entering the information of the invested unit [3]. Inputting Information - In the "Invested Unit Information" section, taxpayers must enter the unified social credit code of the invested unit, which will auto-populate the name, type, and partner distribution ratio [4][6]. - The "Income and Cost Information" section will auto-fill with data from the prepayment declaration; taxpayers can modify this data if discrepancies are found [9]. Tax Adjustments and Deductions - Taxpayers can input any necessary tax adjustments in the designated section; if no adjustments are needed, they can proceed to the next step [10][13]. - Certain expenses, such as employee welfare and business entertainment, can be deducted, but specific limits apply [11]. - Non-deductible items include personal income tax and tax penalties [12]. Additional Deductions - Taxpayers can report other pre-tax deductions, including losses carried forward from previous years, with a maximum carryover period of five years [15]. - Taxpayers with both comprehensive income and business income can choose where to apply deductions, ensuring no double claims [17]. Submission and Payment - After completing the filing, taxpayers can submit their declaration and, if applicable, make payments for any owed taxes directly from the confirmation page [19].

Group 1 - The article discusses the process of filing personal income tax for individuals engaged in business activities, including education, medical services, and consulting [3][4] - Individuals must submit the "Personal Income Tax Business Income Tax Return (B Form)" to the tax authority at their business management location [4][6] - Taxpayers can use the Natural Person Electronic Tax Bureau to complete their tax filings and manage their tax information [4][8] Group 2 - The tax rate for personal income tax is based on the annual taxable income, which is calculated by deducting costs, expenses, and losses from the total income [3] - Taxpayers can report deductible personal expenses and other deductions in the "Investor Information" section [7] - After successful submission of the tax return, taxpayers can proceed to pay the tax using the selected payment method [9]