1, log on to the website of State Taxation Administration of The People's Republic of China Electronic Taxation Bureau and click "I want to do tax";

2. Choose an appropriate login method, such as using an electronic business license to log in;

3. Find the option of "declare on schedule" in the left menu, and select "VAT (applicable to small-scale taxpayers)";

4. Fill in the small-scale VAT taxpayer declaration form;

5. After checking that the information filled in is correct, click "declare" directly to complete the operation.

Advantages of small-scale taxpayers to declare value-added tax;

1, low tax rate: the VAT rate applicable to small-scale taxpayers is usually lower than that of ordinary taxpayers, which is conducive to reducing tax burden;

2. Simple declaration: the VAT declaration process of small-scale taxpayers is relatively simplified, which reduces the financial management cost of enterprises;

3. Exemption quota: the state has set a certain exemption quota for small-scale taxpayers, which is helpful to reduce the tax pressure of start-up small enterprises;

4. Preferential tax policies: Small-scale taxpayers can enjoy a series of preferential tax policies, such as simple tax calculation methods, which will help enterprises save tax expenses;

5. Strong adaptability: the standard of small-scale taxpayers changes with the adjustment of national policies, which adapts to the development needs of enterprises of different scales.

To sum up, the operation process of small-scale taxpayers to declare value-added tax is simple and convenient, the tax rate is low, and they enjoy the exemption quota and preferential tax policies, which is adaptable and conducive to reducing the tax pressure and financial management costs of enterprises.

Legal basis:

Declaration Form for Approved Collection of Enterprise Income Tax

3. Small-scale taxpayers can declare their national tax and local tax online through digital certificates, but the online declaration of national tax and local tax requires special software and the software is different;

4. Small-scale taxpayers submit application materials for value-added tax, mainly including financial statements and small-scale taxpayers' tax returns for value-added tax. After submission, they wait for acceptance and review, and they can be settled on the spot after passing;

5. Small-scale taxpayers' income tax declaration materials mainly include financial statements, enterprise income tax returns or quarterly tax returns for foreign investment and foreign enterprise income tax, and tax returns for approved collection of enterprise income tax. After submission, they will wait for acceptance and review, and then they can be settled on the spot.