Legal analysis: General self-employed taxpayers who regularly declare value-added tax in a fixed amount only need to declare and pay in the tax service hall of the competent national tax authorities, and it is deemed that your company has already declared tax with tax receipts, and there is no need to fill in the tax return form. Now everyone is paying taxes through the real-name registration system, which needs to be declared by the online electronic tax bureau client. The steps are as follows: 1. First, install the electronic tax bureau client on the computer. 2. Fill in the sales information: Fill in the attached page information of the VAT tax return (I) (sales details of this period). Since self-employed individuals collect taxes regularly, the invoice amount does not exceed the quota, so this table 0 can be omitted. 3. Fill in the tax deduction: Fill in the information attached to the VAT tax return (IV) (tax deduction table). (For taxpayers with tax deduction business) If the invoice amount does not exceed the quota, you can save this table. 4. Fill in the main form: fill in the VAT tax return (small-scale taxpayers). (Fill in the main form according to the attached data. ) Since self-employed individuals are taxed regularly and the invoice amount does not exceed the quota, the sales amount should be filled in the column of VAT tax return (small-scale taxpayer) 1 1 and then saved.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.