1. Taxpayers or withholding agents can go to the processing hall of the competent department for tax declaration within the tax declaration period.

In addition to this kind of door-to-door declaration, you can also declare by mail. Taxpayers can file corresponding tax returns at the post office. You can file tax returns with the receipt of the post office and use the special tax sales envelope, which is subject to the mailing time and the actual filing date.

2. Declaration method: From the perspective of tax administration, it is necessary to establish a relatively sound management system for taxpayers' self-declaration, which shall be approved by the tax authorities or competent departments.

1) For taxpayers or withholding agents, applications and declarations can be made in different ways, and most of them can be managed by mail or data messages. Tax declaration shall be made by submission, withholding or collection.

In addition, China also implements regular and fixed tax payment. For tax payment methods, simple declaration, degenerate levy period and other different ways can be used to declare tax payment.

3) In practical work, most of them choose the way of door-to-door declaration to declare taxes. Taxpayers or withholding agents may declare and pay taxes at the handling hall of the competent department within the tax declaration period.

4) In addition to this door-to-door declaration, you can also mail the declaration. Taxpayers can handle the corresponding tax declaration work at the post office. You can use the special tax sales envelope to make tax declaration through the receipt of the post office, and make the declaration based on the mailing time and the actual declaration date.

5) The tax authorities should establish and improve the taxpayer's self-declaration tax payment system. However, with the approval of the tax authorities, taxpayers and withholding agents may also file tax returns or submit tax withholding and collecting reports by mail or data messages. In addition, taxpayers who pay regular and fixed taxes can implement simple declaration, degenerate levy period and other tax declaration methods. The tax authorities shall establish and improve the system of taxpayers' self-declaration and tax payment. However, with the approval of the tax authorities, taxpayers and withholding agents may also file tax returns or submit tax withholding and collecting reports by mail or data messages. In addition, taxpayers who pay regular and fixed taxes can implement simple declaration, degenerate levy period and other tax declaration methods.