This declaration process is applicable to taxpayers who have paid their personal income tax in full in the tax year. When tax returns are made in the year after the end of the year, taxpayers only need to handle the declaration matters, and do not need to handle other matters such as tax payment, tax refund and tax offset.

Step 1: Taxpayers go to the tax service hall of the competent tax authorities to receive paper personal income tax returns (applicable to taxpayers with an annual income of more than 6.5438+0.2 million yuan).

Step two, the taxpayer fills in the declaration form in duplicate according to the requirements of filling out the form.

Step 3: The taxpayer directly submits a copy of the declaration form and identity certificate to the tax service office of the competent tax authority.

Step four, the taxpayer keeps a declaration form for future reference.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.