[{"data":1,"prerenderedAt":15},["ShallowReactive",2],{"article-sole-trader-tax-guide":3},{"en":4,"zh":11},{"slug":5,"title":6,"summary":7,"date":8,"readTime":9,"content":10},"sole-trader-tax-guide","Complete Tax Guide for Sole Traders in China (2025)","A practical overview of the taxes individual business owners (个体户) need to file in China, including VAT, individual income tax, and key deadlines.","2025-03-15",7,"\u003Ch2>What Taxes Do Individual Business Owners Pay?\u003C/h2>\u003Cp>As a registered individual business owner (个体工商户) in China, you are generally responsible for the following taxes:\u003C/p>\u003Cul>\u003Cli>\u003Cstrong>Value Added Tax (增值税)\u003C/strong> — Small-scale taxpayers (小规模纳税人) pay a simplified rate; general taxpayers use the standard VAT system.\u003C/li>\u003Cli>\u003Cstrong>Individual Income Tax (个人所得税)\u003C/strong> — Business income is subject to a progressive rate of 5%–35% after allowable deductions.\u003C/li>\u003Cli>\u003Cstrong>Urban Maintenance and Construction Tax (城建税)\u003C/strong> — A surcharge based on VAT paid.\u003C/li>\u003Cli>\u003Cstrong>Education Surcharge (教育费附加)\u003C/strong> — Another small surcharge on VAT.\u003C/li>\u003C/ul>\u003Ch2>Key Filing Deadlines\u003C/h2>\u003Cp>Most sole traders file VAT monthly or quarterly (by the 15th of the following month/quarter). Individual income tax is typically filed annually, with a reconciliation period from March 1 to June 30 each year.\u003C/p>\u003Ch2>How AI Makes This Easier\u003C/h2>\u003Cp>FlyWrite AI Bookkeeping tracks all your income and expenses throughout the year, calculates your tax liability automatically, and generates the required declaration forms — so you never miss a deadline or make a calculation error.\u003C/p>\u003Ch2>Questions?\u003C/h2>\u003Cp>\u003Ca href='#contact'>Contact our team\u003C/a> for personalized guidance on your tax obligations.\u003C/p>",{"slug":5,"title":12,"summary":13,"date":8,"readTime":9,"content":14},"2025年个体工商户税务完全指南","关于中国个体工商户需要申报的税种（增值税、个人所得税等）及关键截止日期的实用指南。","\u003Ch2>个体户需要缴哪些税？\u003C/h2>\u003Cp>作为在中国登记的个体工商户，您通常需要缴纳以下税种：\u003C/p>\u003Cul>\u003Cli>\u003Cstrong>增值税\u003C/strong> — 小规模纳税人适用简易计税方法；一般纳税人适用标准增值税体系。\u003C/li>\u003Cli>\u003Cstrong>个人所得税\u003C/strong> — 经营所得在扣除允许费用后，适用5%～35%的超额累进税率。\u003C/li>\u003Cli>\u003Cstrong>城市维护建设税\u003C/strong> — 以增值税为基数的附加税。\u003C/li>\u003Cli>\u003Cstrong>教育费附加\u003C/strong> — 另一项以增值税为基数的小额附加费。\u003C/li>\u003C/ul>\u003Ch2>关键申报截止日期\u003C/h2>\u003Cp>大多数个体户按月或按季申报增值税（次月/次季度15日前）。个人所得税通常按年申报，每年3月1日至6月30日为汇算清缴期。\u003C/p>\u003Ch2>AI如何让报税更简单\u003C/h2>\u003Cp>飞写AI代理记账全年追踪您的收入和支出，自动计算税款，生成所需申报表——让您永远不会错过截止日期或出现计算错误。\u003C/p>\u003Ch2>有疑问？\u003C/h2>\u003Cp>\u003Ca href='#contact'>联系我们团队\u003C/a>，获取针对您税务义务的个性化指导。\u003C/p>",1778324453616]