Taxpayers go directly to the competent tax authorities to declare according to three different situations, and the declaration process is different, among which the postal declaration is only applicable to the declaration of no tax, tax payment, tax refund or tax offset at present. Take the self-declaration of tax in a tax year as an example, and the specific process is as follows:

First, declare that there is no tax or overdue tax.

1, taxpayers go to the competent tax authorities to do tax services and receive paper personal income tax payment returns.

2. The taxpayer shall fill in the declaration form in duplicate as required.

3. The taxpayer directly submits the copy of the declaration form and identity certificate to the tax service hall of the competent tax authority.

4. Taxpayers pay taxes with the tax payment book issued by the tax authorities.

5. The taxpayer shall keep a declaration form for future reference.

Second, declare tax refund and tax credit.

1. Taxpayers go to the tax service hall of the competent tax authorities to receive paper personal income tax returns.

2. The taxpayer shall fill in the declaration form in duplicate as required.

3. Taxpayers shall submit relevant information to the competent tax authorities.

4, the tax authorities after the audit is correct for tax refund or tax credit processing, taxpayers hold the tax authorities to return the declaration form for future reference or the next tax credit declaration.

Legal objectivity:

Individual Income Tax Law of the People's Republic of China

Article 11

Individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income;

If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time;

If it is necessary to settle accounts, it shall be settled within March 1st to June 30th of the following year. The withholding and prepayment measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide special additional deduction information to withholding agents, withholding agents shall deduct the withholding tax in accordance with the provisions when withholding it monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, income from remuneration for labor services, income from remuneration for manuscripts and royalties, the withholding agent shall withhold and pay taxes on a monthly basis or every time without making final settlement.

Individual Income Tax Law of the People's Republic of China

Article 11

Individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income;

If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time;

If it is necessary to settle accounts, it shall be settled within March 1st to June 30th of the following year. The withholding and prepayment measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide special additional deduction information to withholding agents, withholding agents shall deduct the withholding tax in accordance with the provisions when withholding it monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, income from remuneration for labor services, income from remuneration for manuscripts and royalties, the withholding agent shall withhold and pay taxes on a monthly basis or every time without making final settlement.