Core Viewpoint - The article explains the necessity of filing the "Personal Income Tax Business Income Tax Return (C Form)" for taxpayers who earn business income from multiple sources, following the submission of the "B Form" [2]. Group 1: C Form Overview - The C Form is required for taxpayers who obtain business income from more than one source and serves as a summary annual tax return for personal income tax [2]. - Taxpayers such as individual business owners, sole proprietors, partners in partnerships, and others engaged in production and business activities in China must file the C Form after submitting the B Form [2]. Group 2: Filing Process - Taxpayers must first complete the B Form and then proceed to file the C Form as soon as possible [5]. - The filing deadline for the C Form aligns with that of the B Form, requiring taxpayers to complete their annual tax reconciliation by March 31 of the year following the income year [2]. Group 3: Filing Steps - To file the C Form, taxpayers can log into the Natural Person Electronic Tax Bureau via the web, the personal income tax app, or visit a local tax service hall [3]. - After logging in, taxpayers should select "Business Income (C Form)" under the "Tax Declaration" section [8]. Group 4: Data Verification - Taxpayers need to verify the reported taxable income, personal expenses, and other deductions, with the system automatically calculating any tax due or refund [12]. - It is important to note that the maximum deductible amount for investor expenses is 60,000 yuan per person per year, which must be adjusted in the C Form if multiple investment entities are involved [12].

Group 1 - The annual social insurance payment salary declaration for Chongqing in 2026 will officially start on January 1, 2026, and the deadline for declaration is March 31, 2026 [2] - All employers with insured employees during the declaration period must submit the annual payment salary declaration, including individual businesses that are insured as units [2] - Employers must also declare if there is no change in the employee payment salary compared to 2025 [2] Group 2 - Employers can submit declarations through two channels: online via the electronic tax bureau and social insurance fee management client, or offline at the tax source management office [3][4] - If an employer needs to lower the declared payment salary, it must be reviewed by the tax source management office [4] Group 3 - Required documents for declaration include the signed and stamped "Annual Social Insurance Payment Salary Declaration Form" and the "Total Salary Declaration Form" [4] - If there is no reduction in the payment salary, the declaration can be processed online without additional documents; if there is a reduction, necessary documents must be uploaded for tax authority verification [4][20] Group 4 - The process for online declaration involves logging into the system, adding employee information, entering new payment salaries, and submitting the declaration [5][7][19] - Employers can add employee information through various methods, including manual entry and file import [7][19] Group 5 - After entering the new payment salary, employers must submit the declaration and can check the submission results through the system [11][14] - If the new payment salary is lower than the previous one, additional documentation is required for submission [20][29] Group 6 - Employers can check the status of their annual salary declaration by selecting the acceptance date range and clicking the query button [37] - Accurate declaration of payment salaries directly affects employees' social insurance payment bases and benefits, thus it is crucial to report all income accurately [38]

Core Viewpoint - The article provides detailed guidance on the annual wage declaration process for social insurance contributions, including the calculation of average monthly wages and the relationship between contribution bases and wages [1][2][3]. Group 1: Annual Wage Declaration Process - Employers must declare the average monthly wage of employees for the previous year during the annual declaration period [1]. - The declaration can be made through the social insurance fee management client or the new electronic tax bureau [1][3]. - The declaration period for the 2025 social insurance year is from May 1, 2025, to June 25, 2025 [1]. Group 2: Components of Wage Calculation - The average monthly wage includes pre-tax wages, bonuses, allowances, subsidies, and other income as defined by the National Bureau of Statistics [2]. - Any items not explicitly excluded by the National Bureau of Statistics should be included in the wage calculation for social insurance contributions [1][2]. Group 3: Contribution Base and Wage Relationship - For employees whose wages exceed 300% of the average wage of urban employees, the excess is not included in the contribution base [1]. - Conversely, if wages are below 60% of the average wage, the contribution base is set at 60% of the average wage [1]. Group 4: New and Re-employed Employees - New employees' contribution bases are determined by their starting salary for the current year, while subsequent years will use the average monthly wage from the previous year [1]. - For re-employed individuals, the contribution base is based on their starting salary upon re-employment, with the same subsequent year calculation as new employees [1]. Group 5: Viewing Submitted Wage Declarations - Employers can view their submitted wage declarations multiple times during the declaration period, with the last submission being the final record [3]. - The viewing can be done through the same platforms used for submission [3].