Declaration process of partnership business income: 1. The operator opens the client of natural person electronic tax bureau and clicks the "Business Income" button on the home page; 2. Enter the operating income page, and click the "withholding tax declaration" button; 3. Enter the declaration page, fill in the income, cost and expenses of the partnership, and click Submit Declaration.

Legal objectivity:

Article 6 The income in monetary form and non-monetary form obtained by an enterprise from various channels shall be the total income. Including: (1) income from sales of goods; (2) Income from providing labor services; (3) Income from property transfer; (four) dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving donation income; (9) Other income.