Core Viewpoint - The article provides a detailed guide on how individuals can file the "Personal Income Tax Other Business Income (B Form)" through the Natural Person Electronic Tax Bureau Web and the Personal Income Tax App, emphasizing the importance of timely and accurate tax reporting for individuals engaged in business activities [3][4][5]. Group 1: Filing Process on the Web - Step 1: Log into the Natural Person Electronic Tax Bureau using the official website and complete the real-name login [4]. - Step 2: Navigate to the tax declaration section by clicking on "I want to pay taxes" and then "Tax declaration" followed by "Other business income (B Form)" [4]. - Step 3: Select the tax year for the declaration and confirm [4]. - Step 4: Enter personal declaration information, including residence details, and proceed [5]. - Step 5: Input income and cost information, ensuring all required fields are filled accurately [5]. - Step 6: Record any tax adjustments, if applicable, and continue [5]. - Step 7: Fill in other pre-tax deductions, such as previous year losses and allowable deductions, and proceed [5]. - Step 8: Confirm all information is correct before submitting the declaration and follow prompts for tax payment or refund requests [5][6]. Group 2: Filing Process on the App - Step 1: Open the Personal Income Tax App and complete the real-name login [6]. - Step 2: Access the business income declaration section by selecting "Business Income Declaration" and then "Other Business Income (B Form)" [6]. - Step 3: Choose the tax year and start the declaration process [7]. - Step 4: Verify the tax period and residence information before proceeding [7]. - Step 5: Enter income and cost information, ensuring accuracy in the reported figures [7]. - Step 6: Fill in any tax adjustment information as necessary and continue [8]. - Step 7: Input other pre-tax deductions, including previous year losses and allowable deductions, and proceed [8]. - Step 8: Review the tax calculation for accuracy before submitting the declaration and follow prompts for tax payment or refund requests [8].