The filling method of tax declaration method is as follows: 1. You need to fill in the date when the taxpayer filed the tax return and the year when the salary was paid. Then fill in the taxpayer's relevant ID card information (including the taxpayer's ID card type and ID number); 2 the name of the taxpayer's work unit, the tax code of the work unit, the industry of the work unit and the position held by the taxpayer in the unit. There are also the taxpayer's occupation and the number of days the taxpayer stayed in China during the tax payment period, and finally signed and sealed. Individual income tax law is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of individual income tax collection and management. The personal income tax law is a legal provision on personal income tax. In China, when an individual's annual income exceeds a certain limit, a tax declaration must be made. Self-tax declaration refers to the following two situations: 1. After the taxpayer obtains the taxable income, it calculates the payable personal income tax according to the items and amount of the taxable income, and truthfully fills in the corresponding personal income tax return within the reporting period stipulated by the tax law, submits it to the tax authorities, and declares and pays personal income tax; 2. After the end of the tax year, the taxpayer shall truthfully fill in the corresponding individual income tax return form according to the taxable income items, amount, tax payable, tax paid and tax refund amount of the whole year and submit it to the tax authorities for handling relevant matters.

legal ground

Article 12 of the Individual Income Tax Law of People's Republic of China (PRC) * * * For taxpayers who obtain business income, the individual income tax shall be calculated on an annual basis, and the taxpayer shall submit a tax return to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year. Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.