The specific process is as follows: first, log in to the electronic tax bureau, and after entering the electronic tax bureau, click declare and pay. After entering the payment declaration interface, click to fill in the contents behind the application declaration form for small-scale taxpayers' VAT. Fill in the value-added tax exemption income of scale taxpayers: 10 or 1 1. Fill in the tax-free income first, and then fill in the tax allowance. Fill in the tax allowance for small-scale taxpayers: 18 or 19. At the end of the form, if "Yes" is selected at the self-declaration office, it represents the declaration of the internal personnel of the enterprise. Choose whether to declare yourself, and then fill in the ID number of the person in charge. Select it, and then click Declare.

1. Log on to the website of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, enter "Tax Service", click "Tax Declaration" and select "Annual Report of Small-scale Taxpayers";

2, according to the prompt, fill in the taxpayer information, confirm the identity of the taxpayer;

3, according to the prompt, fill in the taxpayer's operating income, operating costs, tax adjustment items and other information;

4, according to the prompt, fill in the taxpayer's financial statements, including balance sheet, income statement, etc. ;

5, according to the prompt, fill in the taxpayer's tax information, including tax payable, tax reduction and exemption, etc. ;

6, according to the prompt, submit the declaration information, complete the annual declaration of small-scale taxpayers.

The declaration of the annual report of small-scale taxpayers refers to the annual tax return submitted by small-scale taxpayers in accordance with the requirements of the state tax authorities and in accordance with the prescribed time and format. There may be some problems in the declaration process, such as:

1. Error in filing tax returns: Because small-scale taxpayers don't know enough about tax knowledge, there may be errors in filing tax returns, which will lead to the failure of approval. Solution: When filling in the tax return, small-scale taxpayers should know more about tax knowledge and check it carefully to ensure the accuracy of the tax return.

2. The declaration form is not submitted in time: because small-scale taxpayers are not sure about the declaration time, the declaration form may not be submitted in time, which may affect the declaration approval. Solution: Small-scale taxpayers should know the declaration time in advance, make preparations in advance, and ensure that the declaration form can be submitted in time. Personal Tip: Small-scale taxpayers should know more about tax knowledge when filing annual reports, carefully check the returns, and make preparations in advance to ensure the accuracy and timeliness of the returns.

To sum up, the specific process is as follows: first, log in to the electronic tax bureau, and after entering the electronic tax bureau, click declare and pay. After entering the payment declaration interface, click to fill in the contents behind the application declaration form for small-scale taxpayers' VAT. Fill in the value-added tax exemption income of scale taxpayers: 10 or 1 1. Fill in the tax-free income first, and then fill in the tax allowance.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" sixty-second.

Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.