Individual users can declare by mail. Data electronic files can be used to declare tax returns. Two declaration methods are as follows: 1. Mail declaration: Taxpayers should use a unified special envelope for tax declaration by mail, with the receipt of the postal department as the declaration voucher. Mail declaration takes the stamp date of the mail as the actual declaration date. 2. Data file declaration: Data file declaration refers to electronic methods such as telephone voice, electronic data exchange and network transmission determined by tax authorities. When taxpayers file tax returns electronically, they shall keep relevant materials in accordance with the time limit and requirements stipulated by the tax authorities, and submit them to the competent tax authorities in writing on a regular basis.

Legal objectivity:

Articles 30 and 31 of the Detailed Rules for the Implementation of the Tax Administration Law.