1. Log on to the website of the tax bureau: First, log on to the website of the local tax bureau and enter the online tax system.

2. Fill in the declaration form: select the small-scale taxpayer's VAT declaration function and fill in the declaration form and its attached materials. The information to be filled in includes: basic taxpayer information, sales volume, tax amount, etc. Make sure the information is accurate.

3. Submit the tax return: After completing the tax return, click the Submit button to submit the tax return to the tax bureau.

4. Pay taxes: Pay taxes online or offline according to the tax payable calculated in the declaration form. Online methods include online banking, mobile banking, etc. Offline methods include bank counters and self-service tax payment machines.

5. Inquire about the declaration result: After paying the tax, you can log on to the website of the tax bureau and enter the online tax system to inquire about the declaration result. If the declaration is successful, the prompt message of successful declaration will be displayed.

Small-scale taxpayers enjoy certain preferential policies in taxation, such as:

1, low VAT rate: the VAT rate applicable to small-scale taxpayers is generally 3%, while the VAT rate applicable to ordinary taxpayers is higher, such as 13%, 9%, etc.

2. Simplify tax collection management: The tax collection management of small-scale taxpayers is relatively simplified, and there is no need for complicated VAT input tax deduction and output tax calculation.

3. Preferential tax policies: According to relevant national policies, small-scale taxpayers can enjoy certain preferential tax policies, such as small-scale taxpayers whose monthly sales do not exceed100000 yuan can be exempted from value-added tax.

To sum up, the declaration procedures of small-scale taxpayers may be slightly different in different regions, and should be operated according to the requirements of local tax authorities. If in doubt, please consult the local tax bureau.

Legal basis:

Provisional Regulations of the People's Republic of China on Value-added Tax

Article 12

The collection rate of value-added tax for small-scale taxpayers is 3%.