Legal analysis: Any individual whose annual income reaches more than 6,543,800 yuan+0.2 million yuan, regardless of whether he has paid taxes in full, should file a tax return with the competent tax authorities within 3 months after the end of the year. The tax declaration process is: 1, and the tax declaration is made to the competent tax authorities on schedule; 2. Submit tax return materials, including financial and accounting statements and explanatory materials, contracts, agreements and vouchers related to tax payment, electronic tax return materials of tax control devices and other required materials stipulated by the competent tax authorities. When handling tax returns, taxpayers should truthfully fill in the tax return form and submit the following relevant documents and materials according to different situations: 1, financial and accounting statements and their explanatory materials; 2. Contracts, agreements and vouchers related to tax payment; 3, electronic tax data of tax control device; 4, business activities of the tax management certificate and remote tax payment certificate; 5. Relevant certification documents issued by domestic or overseas notarization institutions; 6. Taxpayers' and withholding agents' tax returns or tax withholding and collecting reports mainly include: taxes, tax items, taxable items or items to be withheld and remitted, tax basis, deduction items and standards, applicable tax rate or unit tax, items and taxes to be refunded, tax items and taxes to be reduced or exempted, taxes to be withheld and remitted, tax period, deferred tax payment and unpaid tax. 7. When the withholding agent handles the tax withholding and collection report form, it shall truthfully fill in the tax withholding and collection report form, and submit the legal documents of tax withholding and collection and other relevant documents and materials stipulated by the tax authorities; 8. Other relevant documents and materials required by the tax authorities.

Legal basis: Article 25 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by tax authorities in accordance with the provisions of laws and administrative regulations. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.