Legal analysis: personal income tax declaration process: there are two ways to declare personal income tax: directly to the tax authorities and by mail. (1) Individuals declare directly to the tax authorities: taxpayers declare directly to the competent tax authorities, which can be divided into three situations: 1, declaration without tax, tax payment, tax refund and tax offset. This declaration process is applicable to taxpayers who have paid their personal income tax in full during the tax year. When filing tax returns after the end of the year, taxpayers only need to handle the declaration matters, and do not need to handle tax payment, tax payment, tax refund and tax offset separately. 2. Declare tax collection and tax payment. This declaration process is applicable to taxpayers who fail to pay personal income tax in full during the tax year, and taxpayers still need to handle tax collection and tax payment after the end of the year. 3. Declare tax refund and tax offset. This declaration process is applicable to taxpayers who overpay personal income tax in the tax year. When filing tax returns in the year after the end of the year, taxpayers can choose to apply for tax refund in the current period or apply for tax overpayment to be deducted when paying personal income tax in the next period. (2) Mail declaration: At present, mail declaration is only applicable to the declaration of no tax, overdue tax, tax refund or tax offset.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China, individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Provisional Regulations of the People's Republic of China on the Administration of Tax Collection

Article 6 Any taxpayer who engages in production and business operations and carries out independent economic accounting and has been approved by the administrative department for industry and commerce to start business shall, within 30 days from the date of obtaining the business license, apply to the local tax authorities for tax registration. Other units and individuals with tax obligations, except those who do not need to apply for tax registration according to the provisions of the tax authorities, shall, within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations, apply to the local tax authorities for tax registration.

Article 8 When applying for tax registration, taxpayers shall submit an application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates mentioned in the preceding paragraph, register them and issue tax registration certificates. The tax registration certificate is only for taxpayers to use and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.