Generally, it can be divided into the following three steps: 1 First, the applicant can log in to the electronic tax bureau, and after entering the electronic tax bureau, click to declare and pay; 2. After the applicant enters the payment declaration interface, click on the declaration form behind the application of value-added tax to small-scale taxpayers; 3. Fill in the VAT exemption income of scale taxpayers: 10 or 1 1.