How to declare personal business income?

If it is personal income tax on wages and salaries or personal income tax on business income declared by irregular fixed households, you need to download the client declaration. For specific questions, please contact Tax Friends Company or call 12366 for consultation. If it is a fixed-term household, please declare the business tax and personal income tax in the "Self-declaration Form for Fixed-term Household" under the I want to pay taxes-tax declaration and payment module on the PC side of the Electronic Taxation Bureau.

According to the individual income tax law, taxpayers obtain business income and calculate individual income tax on an annual basis. Taxpayers shall submit tax returns to the tax authorities within 0/5 days after the end of each month or quarter, and pay taxes in advance. Settlement and payment shall be made before March 3 1 of the following year. Taxpayers who obtain interest, dividends, bonus income, property lease income, property transfer income and accidental income shall pay individual income tax on a monthly or per-time basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly basis or in installments.

What does the natural person's business income include?

Operating income refers to:

1. Income obtained by individual industrial and commercial households engaged in production and business operations, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises engaged in production and business operations of sole proprietorship enterprises and partnership enterprises registered in China;

2. Individuals engaged in paid service activities such as running schools, medical care and consulting according to law;

3. Income from contracting, leasing, subcontracting and subletting of enterprises and institutions by individuals;

4. Individuals engaged in other production and business activities.

To sum up, the following is the declaration process of personal income tax on business income:

1. Log on to the website of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and enter the "Electronic Taxation Bureau" page;

2. On the "Electronic Tax Bureau" page, find the "Individual Income Tax" option and click Enter;

3. On the "Personal Income Tax" page, select the "Personal Income Tax Declaration" option;

4. On the page of individual income tax declaration, fill in the declaration form. According to your specific situation, select the "operating income" option and fill in relevant information, such as income, expenses, pre-tax profit, etc.

5. After confirming that the information is correct, submit the declaration form;

6. After submitting the declaration form, the system will automatically calculate personal income tax and generate a payment notice;

7. According to the information in the payment notice, pay individual income tax at the prescribed time and manner.

Legal basis:

Article 12 of the Individual Income Tax Law of People's Republic of China (PRC) * * * For taxpayers who obtain business income, the individual income tax shall be calculated on an annual basis, and the taxpayer shall submit a tax return to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; The final settlement shall be made before March 3 1 of the following year after the income is obtained. Taxpayers who obtain interest, dividends, bonus income, property lease income, property transfer income and accidental income shall pay individual income tax on a monthly or per-time basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly basis or in installments.