A tax return is a tax document that taxpayers fill out and submit to the tax authorities during the tax payment period. It is used to declare the income of individuals or businesses and calculate the taxes payable.

A tax return refers to a tax document that taxpayers need to fill out and submit during tax payment period. It records the taxpayer's income, expenditure, tax payment and tax refund and other related information within a certain tax period. Tax returns are usually provided by tax authorities based on the taxpayer's personal circumstances and tax requirements, and have different forms and requirements based on different tax types and taxpayer status. The completion and submission of tax returns is a legal obligation of every taxpayer and part of the fulfillment of civic responsibilities. By filling out the tax return form, taxpayers can declare their income to the tax authorities, calculate the tax payable, and submit relevant tax declaration materials to the tax authorities within the tax deadline.

For individual taxpayers, the tax return can be a personal income tax return or other related tax documents; for enterprises, the tax return can be a corporate income tax return or other related tax documents. Whether individual taxpayers or corporate taxpayers, they need to fill in and submit tax returns in accordance with the time limits and procedures stipulated in tax laws to comply with tax laws and fulfill tax obligations.

In short, a tax return is a tax document that taxpayers fill out and submit to the tax authorities during the tax payment period. It is used to declare the income of individuals or businesses and calculate the taxes payable.

In summary: The key points for filling in the tax return include filling in personal information, income, deduction items, payment of taxes, etc. First, make sure to fill in your personal information accurately, including name, ID number, etc. Secondly, fill in the income items, including salary, bonus and other sources of income. Then, fill in the various deductions that can be enjoyed, such as children’s education, housing loan interest, etc. Finally, calculate the tax payable and fill in the appropriate positions. Please pay attention to details when filling in to ensure accuracy, so as not to affect the tax return results.

Legal basis:

"The People's Republic of China and the National Resource Tax Law"

Article 1

In the People's Republic of China** Units and individuals that develop taxable resources in the territory of the Republic of China and other sea areas under the jurisdiction of the Republic of China are taxpayers of resource tax and shall pay resource tax in accordance with the provisions of this Law. The specific scope of taxable resources.