After the taxpayer obtains taxable income, it calculates the payable personal income tax according to the taxable income items and amount, and truthfully fills in the corresponding personal income tax return form within the reporting period stipulated by the tax law, and submits it to the tax authorities. After the end of a tax year, the taxpayer who declares and pays personal income tax shall truthfully fill in the corresponding tax refund according to the taxable income items, amount, tax payable and tax paid obtained throughout the year.