Declaration process: 1, open the website of IRS, and click the "Tax Service" tab. 2. Under the "Tax Service" tab, click the "Online Tax Service" option. 3. After entering the "Online Tax Service" page, click the "Tax Declaration" button on the left side of the page, and then click "Enter the Tax Service Area". 4. In the dialog box that appears, enter the taxpayer identification number and password, and then enter the tax hall to declare and pay taxes. 5. Fill in the main table, schedule and other attached materials of the VAT tax return. 6. Submit the completed report, and the system will automatically check the submitted data. If there is any error, the system will prompt you, and then modify it according to the prompt. 7. If there are no mistakes, the system will prompt that the declaration is successful, and then prompt for deduction. If the deduction is successful, the online declaration will be completed.

Legal objectivity:

Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax Article 37 The scope of application of the value-added tax threshold is limited to individuals. The range of the value-added tax threshold is as follows: (1) The monthly sales of goods is 5,000-20,000 yuan; (two) sales of taxable services, the monthly sales of 5000-20000 yuan; (3) In case of paying taxes by time, it is 300-500 yuan for each (daily) sales. The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules. The finance departments (bureaus) of provinces, autonomous regions and municipalities directly under the Central Government and the State Administration of Taxation shall, within the prescribed range, determine the applicable threshold in this region according to the actual situation and report it to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.