1, log on to the website of State Taxation Administration of The People's Republic of China or the website of the tax bureau, register in the online tax service hall and obtain the account number and password of the electronic tax bureau;

2. Choose to declare payment in the online tax service hall and fill in the tax return form as required;

3, according to the actual situation to fill in the data in the tax return, such as sales, cost, tax incentives, etc.;

4. Confirm that the tax return filled in is correct and submit the return;

5. Select payment in the online tax service hall and complete the tax payment operation as required;

6. After the payment is completed, print the payment voucher, tax return and other relevant supporting documents in the online tax service hall.

Individual industrial and commercial households filing tax returns:

1, individual industrial and commercial households need to obtain a business license and register a tax registration certificate with the tax bureau;

2. Individual industrial and commercial households need to open a bank settlement account and report to the tax authorities;

3. Individual industrial and commercial households need to know the tax declaration and payment regulations of the local tax bureau, including the tax payment period, tax types, tax rates, etc.

4. Individual industrial and commercial households need to know about relevant preferential tax policies, such as small-scale VAT taxpayers and individual industrial and commercial households being exempted from VAT.

5, individual industrial and commercial households need to master the use of electronic tax bureau, such as registration, login, fill in tax returns, pay taxes, etc.

It should be noted that the tax filing procedures and requirements of individual industrial and commercial households in different regions may be different. The specific operation steps and requirements can be inquired and understood on the official website of the local tax bureau. At the same time, before filing tax returns, detailed consultation and understanding are needed to ensure the effectiveness and compliance of tax returns.

Legal basis:

Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection

Taxpayers must truthfully file tax returns in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.