There are two ways to file personal income tax: declare directly to the tax authorities and declare by mail:

Individuals file directly to the tax authorities

Taxpayers go directly to the tax authorities Declaration by agencies is divided into three situations, which will be explained below:

1. Declaration of no tax, tax repayment, tax refund, and tax credit

This declaration process is applicable to taxpayers If personal income tax has been paid in full during the tax year, when filing a tax return after the end of the year, the taxpayer only needs to handle declaration matters and does not need to handle tax collection, tax repayment, tax refunds, tax credits, etc.

The first step for taxpayers is to go to the tax service office of the competent tax authority to obtain the paper "Personal Income Tax Return (Applicable to taxpayers with an annual income of more than 120,000 yuan)"

In the second step, the taxpayer fills out the return form in duplicate according to the form filling requirements.

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

Step 4: The taxpayer keeps a copy of the return form for future reference.

2. Declaring tax and making up taxes

This declaration process is applicable to taxpayers who do not pay personal income tax in full during the tax year. When filing the annual tax return after the end of the year, the taxpayer must still pay the tax. Need to handle tax collection and tax repayment matters.

The first step for taxpayers is to go to the tax service office of the competent tax authority to obtain the paper "Personal Income Tax Return (Applicable to taxpayers with an annual income of more than 120,000 yuan)"

In the second step, the taxpayer fills out the return form in duplicate according to the form filling requirements.

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

Step 4: The taxpayer pays the tax according to the tax payment form issued by the tax authority.

Step 5: The taxpayer keeps a copy of the return form for future reference.

3. Tax declaration and tax deduction

This declaration process is applicable to taxpayers who overpay personal income tax during the tax year. When the annual tax return is made after the end of the year, the taxpayer can choose to apply for the current period. Get a tax refund or apply for overpaid tax to be used as a deduction when paying personal income tax in the next period.

The first step for taxpayers is to go to the tax service office of the competent tax authority to obtain the paper "Personal Income Tax Return (Applicable to taxpayers with an annual income of more than 120,000 yuan)"

The second step is for taxpayers to fill in the return form in duplicate according to the form filling requirements.

Step 3: The taxpayer submits the following information to the competent tax authority.

1. Personal income tax return for the current period;

2. Copy of valid personal identity document;

3. If the overpayment of tax is declared by oneself, the excess tax A copy of the tax return for the period in which the tax was paid; if the overpayment of tax is withheld, the withholding agent's written certification of the taxpayer's actual taxable income in the period in which the overpayment of tax belongs;

< p>4. The original and copy of the personal income tax payment certificate (including tax payment certificate, tax payment certificate, tax withholding and collection certificate, etc.) proving that the tax has been paid (the tax authority will return the original to the tax payer after verifying that the original and copy are correct) person);

5. "Tax Refund (Credit) Application Approval Form";

6. Other information specified by the competent tax authorities.

Step 4: The tax authority will refund or credit the tax after verification, and the taxpayer will return the declaration form to the tax authority for future reference or apply for tax credit in the next period.

Declaration by mail

Declaration by mail is currently only applicable to cases where there is no tax collection, tax repayment, tax refund, or tax credit.

The first step is for taxpayers to go to the tax service hall of the competent tax authority to obtain the "Application Form for Mailing Tax Declaration". After filling it out, it will be submitted to the competent tax authority for filing. At the same time, the competent tax authority will provide the taxpayer with the mailing declaration application form. The required tax authority address, zip code and recipient.

The second step is for taxpayers to go to the tax service office of the competent tax authority to obtain the paper "Personal Income Tax Return (Applicable to taxpayers with an annual income of more than 120,000 yuan)"

The third step is for taxpayers to fill in the return form according to the form filling requirements.

Step 4: The taxpayer puts the declaration form and a copy of the ID card into an envelope and mails it to the tax authority by registered letter. Fill in the envelope with the tax authority address, postal code and receipt provided by the competent tax authority. Please fill in the words "Personal Income Tax Return" below the addressee.

Step 5: The taxpayer requests the receipt from the postal department as proof of declaration.

After taxpayers have filed their annual tax returns and provided the corresponding tax payment certificates and other materials to the competent tax authorities, they may apply to the competent tax authorities for issuance of tax payment certificates. The competent tax authorities shall issue them after verification and verification.

To sum up, before paying taxes, you need to file a tax declaration. Afterwards, if you do not meet the tax standard, you do not need to pay the corresponding tax amount. That is, a zero tax amount also requires a tax declaration. of. Those who engage in tax evasion and tax evasion will be punished.

Legal basis:

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

Article 1

There are Domicile, or an individual who has no domicile but has lived in China for a total of 183 days in a tax year, is a resident individual.

Resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within and outside China. Individuals who do not have a domicile and do not live in China, or who do not have a domicile and live in China for less than 183 days in total in a tax year, are non-resident individuals. Non-resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within China. The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.