Core Viewpoint - The article provides a detailed guide on how to declare other business income using the Personal Income Tax App and the Natural Person Electronic Tax Bureau Web portal, emphasizing the steps and requirements for accurate tax reporting [1][2][3]. Group 1: Declaration Process - The declaration of other business income (A form) can be done through two methods: the Personal Income Tax App and the Natural Person Electronic Tax Bureau Web portal, with slight differences in operation but similar overall processes [1][2]. - Users must log in using their ID number and phone number or biometric recognition, then navigate to the appropriate section for business income declaration [2][3]. Group 2: Filling Information - After logging in, users select the tax year and fill in basic information, including the tax period and their habitual residence, which cannot be changed within the same tax year [3][4]. - Users must accurately report income sources, including entrusted collection income, invoice income, and any allowable deductions such as previous year losses and personal donations [4][5]. Group 3: Tax Calculation - The taxable income is calculated based on the formula: Taxable Amount = Taxable Income × Tax Rate - Quick Deduction [6]. - Users can also report any tax exemptions or benefits from tax treaties, and the system will automatically calculate the payable tax amount after considering pre-paid taxes [5][6]. Group 4: Submission and Confirmation - Once all information is filled out, users can submit their declaration and, if necessary, proceed to pay any taxes owed online [6]. - A confirmation of successful submission will be displayed, allowing users to check their declaration records afterward [6].

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].

Group 1 - The article discusses the process for individual taxpayers with multiple sources of business income to file an annual consolidated tax return by March 31 of the following year [1] - It provides a step-by-step guide on how to fill out the Business Income Tax Return Form (C Form) through the individual electronic tax bureau web portal [3] - The article emphasizes the importance of selecting the correct tax management authority for the consolidated declaration [3] Group 2 - The article references previous recommendations on how to submit the Business Income Tax Return Form (B Form) through the electronic tax bureau [5] - It highlights that the platform is a non-official resource aimed at providing learning materials and is not a standard for actual tax filing [8] - The article encourages readers to engage in sharing learning experiences and outcomes [8]

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]

Core Viewpoint - The article discusses the process for individuals working abroad, referred to as "going out" personnel, to declare their income for tax purposes in accordance with Chinese tax laws [21][22]. Group 1: Definition and Eligibility - "Going out" personnel are defined as residents sent by domestic enterprises or organizations to work abroad, earning wages or remuneration, and are subject to personal income tax under the Personal Income Tax Law of the People's Republic of China [22]. Group 2: Declaration Process - Individuals can log into the Natural Person Electronic Tax Bureau via the web or the personal income tax app to handle their tax declaration [2][22]. - Before starting the declaration, individuals should check their special additional deductions for the relevant tax year to ensure they are correctly filled out [4][25]. - If applicable, individuals can add tax exemption items related to disabilities or other qualifying conditions [6][27]. Group 3: Steps for Tax Declaration - After preparation, individuals can access the annual settlement page for foreign income through the main menu [9][29]. - Upon entering the declaration, individuals must select the tax year and confirm their personal information [10][30]. - The system will pre-fill domestic withholding data, and individuals can then enter their foreign income [12][31]. - Individuals must confirm all tax deductions and taxable amounts before proceeding [14][33]. - If there are other income types such as business income or dividends, these should be filled in the corresponding sections [16][33]. - For any tax exemption items, individuals can modify and add these deductions as necessary [17][34]. Group 4: Final Submission - Individuals must upload required documentation, such as proof of tax payment from abroad, and complete the submission process by agreeing to the terms [18][35].

Group 1 - Taxpayers cannot modify or delete the special additional deduction information collected through the "Individual Income Tax" APP; they can only void or modify it through the APP, the natural person electronic tax bureau web portal, or in person at the tax service hall [2] - If the withholding agent has previously collected the taxpayer's information, the taxpayer's information can be synchronized to the withholding end if the taxpayer later updates their information in the "Individual Income Tax" APP; otherwise, it cannot [3] - Withholding agents can update the withholding end with the latest special additional deduction information by clicking the "Download Update" button on the special additional deduction information collection page or by selecting "Download Update" - "Designated Personnel" [4]