个人所得税申报流程是什么样的?-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	个人所得税申报流程是什么样的?
释义	1、申报无征税、补税、退税、抵税：该申报流程适用于纳税人在纳税年度内已足额缴纳个人所得税，年度终了后年度纳税申报时，纳税人只需要办理申报事宜，不需要另行办理征税、补税、退税、抵税等事宜。具体如下：（1）第一步纳税人到主管税务机关办税服务厅领取纸质《个人所得税纳税申报表(适用于年所得12万元以上纳税人申报)》；（2）第二步纳税人按照填表要求填写申报表一式两份；（3）第三步纳税人直接将申报表、身份证件复印件提交给主管税务机关办税服务厅；（4）第四步纳税人留存一份申报表备查。
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