Where a taxpayer derives income from business operation, the taxable income amount shall be the balance of the total income of each taxable year minus costs, expenses and losses. The individual income tax shall be calculated on annual basis. The taxpayer shall fill in and submit the "Tax Return for Individual Income Tax on Income from Business Operation (Form A)" and other relevant materials within 15 days after the end of each month or quarter, and shall apply for advance tax payment declaration and make advance tax payment to the competent tax authority where the place of operation management is located.

1. Two copies of "Tax Return for Individual Income Tax on Income from Business Operation (Form A)"

1. In case there is individual income tax reduction and exemption for taxpayers, one copy of "Reporting Form for Matters of Individual Income Tax Reduction and Exemption" shall be provided.

2. Where there are other deductions identified according to laws, one copy of relevant deduction materials such as the "Detailed List of Pre-tax Deductions for Commercial Health Insurance" and the "Detailed List of Pre-tax Deductions for Individual Tax-deferred Commercial Endowment Insurance" shall be provided.

1. Processing time and place

Please see the tax service guide for details of the processing time and address of the tax service halls in each district (region).

It can also be filed on the natural person taxation management system (Web client, deduction client).

2. Processing time limit

Immediate completion of processing.

1. Taxpayers shall be responsible for the authenticity and legality of the materials submitted.

2. The forms can be found and downloaded in the "download center" section on the website of the provincial tax administration (autonomous regions, municipalities directly under the central government and municipalities with independent planning) or collected in tax service halls.

3. The tax authorities provide "one-visit at most" service. Taxpayers only need to visit the tax authorities once at most on the precondition that the materials are complete and meet the legal conditions for acceptance.

4. Electronic signatures used by taxpayers that meet the conditions stipulated in the regulation on electronic signature have the same legal effect as handwritten signatures or seals.

5. Where a taxpayer fails to file tax declaration or submit tax materials within the prescribed period, the result of tax credit evaluation will be affected, and the taxpayer shall assume corresponding legal liabilities in accordance with the relevant provisions of the“Law of the People's Republic of China on the Administration of Tax Collection”.

6. Individual business owners, sole proprietorship enterprise investors, individual partners of partnership enterprises, individual contracting and leasing operators, and other individuals engaged in production and business operation activities shall file advance tax payment declaration and complete final settlement and payment if they derive income from business operation. Income from business operation shall include the following circumstances:

A. income from production and business operation of individual businesses, and income from production and business operation of sole proprietorship enterprise investors and partners of partnership enterprises from sole proprietorship enterprises and partnership enterprises registered in China;

B. income from individual engagement in activities of running schools, medical services, consultations and other paid services according to laws;

C. income from individual engagement in contracting operation, leasing operation, subcontracting and subletting of enterprises and public institutions;

D. income from other production and business operation activities；

7. Where taxable income cannot be calculated correctly due to the failure of the taxpayer to provide complete and accurate tax payment materials for the production and operation activities, the taxable income or taxable amount shall be verified and determined by the competent tax authority.

8. Taxpayers deriving income from business operation shall calculate their individual income tax on annual basis. Taxpayers shall submit the tax returns to the tax authorities within 15 days after the end of each month or quarter and pay taxes in advance. In case the last day is a legal holiday, the day following the holiday shall be the last day of the period; If there are more than 3 consecutive days of legal holiday within the period, the last day shall be postponed for the number of days of holiday.

9. When filing advance tax payment declaration, if there are multiple natural person partners in the partnership enterprise, the“Tax Return for Individual Income Tax on Income from Business Operation (Form A)” shall be filled in and submitted respectively by the partners.

10. Where a taxpayer cancels his or her Chinese household registration due to immigration and derives income from business operation in that year, he or she shall complete final settlement and payment of tax to the competent tax authority in the place where his or her household registration is before applying for cancellation of Chinese household registration.

11. Taxpayers with unpaid or underpaid taxes shall settle the unpaid or underpaid taxes before canceling their household registration. If taxpayers pay taxes in installments and do not finish all the payments, they shall settle the unpaid taxes before canceling their household registration.

12. The materials related to the tax benefits enjoyed by the taxpayer according to the law shall be retained for future reference or submission according to relevant regulations.

13. Taxpayers who have no payable tax during the taxable period shall also file the tax declaration according to relevant regulations.