There are three kinds of tax declaration processes for individual industrial and commercial households: 1, no tax declaration, tax payment, tax refund and tax offset. This declaration process is suitable for taxpayers who have paid their personal income tax in full in the tax year. When filing tax returns in the year after the end of the year, taxpayers only need to handle the declaration matters, and do not need to handle other matters such as taxation, tax payment, tax refund and tax offset. Step 1: Taxpayers go to the tax service hall of the competent tax authority to get a paper-based Personal Income Tax Return (applicable to taxpayers with annual income of120,000 yuan or more). Step 2 The taxpayer shall fill out the declaration form in duplicate according to the requirements of filling out the form. Step 3: The taxpayer directly submits the copy of the declaration form and identity certificate to the tax service office of the competent tax authority. Step 4: The taxpayer keeps a declaration form for future reference. 2. Declare and pay taxes. This declaration process is suitable for taxpayers who have not paid their personal income tax in full during the tax year, and when they file tax returns after the end of the year, taxpayers still need to handle tax collection and tax payment. The first step is for taxpayers to get a paper-based Personal Income Tax Return (applicable to taxpayers with annual income of120,000 yuan or more) from the tax service hall of the competent tax authority. The second step is for taxpayers to fill out the return in duplicate according to the requirements of filling out the form. Step 3: The taxpayer directly submits the copy of the declaration form and identity certificate to the tax service office of the competent tax authority. Step 4 The taxpayer shall pay the tax with the tax payment letter issued by the tax authorities. Step 5: The taxpayer keeps a declaration form for future reference. 3. Declare tax refund and tax credit. This declaration process is suitable for taxpayers to pay more personal income tax in the tax year. When filing tax returns in the year after the end of the year, taxpayers can choose to apply for tax refund in the current period or apply for tax overpayment to be deducted when paying personal income tax in the next period. The first step is for taxpayers to get a paper-based Personal Income Tax Return (applicable to taxpayers with annual income of120,000 yuan or more) from the tax service hall of the competent tax authority. The second step is for taxpayers to fill out the return in duplicate according to the requirements of filling out the form. Step 3 The taxpayer shall submit the following information to the competent tax authorities. (1) Current individual income tax return. (2) A copy of a valid personal identity document. (3) if the overpayment is self-declared, a copy of the tax return form for the period to which the overpayment belongs; If the overpaid tax is withheld and remitted, the withholding agent's written certificate on the actual taxable income of the taxpayer during the period when the overpaid tax belongs. (4) The original and photocopy of the personal income tax payment certificate (including tax payment book, tax payment certificate, tax withholding certificate, etc.) that proves that the tax has been paid (the tax authorities will return the original to the taxpayer after checking the original and photocopy). (5) Application Form for Tax Refund (Refund). (6) Other materials as prescribed by the competent tax authorities. Step 4: The tax authorities will refund or offset the tax after verification, and the taxpayer will return the tax return form to the tax authorities for future reference or the next tax deduction declaration.