At present, except for the personal income tax for production and operation, all the items stipulated in other tax laws are uniformly declared in the natural person tax management system. Therefore, whether from the perspective of policy or system, in order to standardize and facilitate the collection and management, it is no longer suitable to continue to declare personal income tax for production and operation in the electronic tax bureau. Its system standardizes the way to declare personal income tax on the business income of enterprises, and requires it to be declared in the name of natural person taxpayers. The system supports two online declaration modes: online self-declaration and withholding customer declaration.