1. Log on to the website of China State Taxation Administration of The People's Republic of China, select the corresponding column, and enter the declaration system for declaration;

2. Fill in the identity information, income items, expense deduction, tax treatment method, reporting period, etc. ;

3. After the declaration is completed, pay the tax payable online;

4 to the competent tax authorities or tax window to submit application materials and pay taxes.

Tax management of small-scale taxpayers;

1, taxpayer qualification determination: the determination of small-scale taxpayers is based on whether their annual sales exceed the prescribed standards;

2. Tax rate and collection method: the VAT rate applicable to small-scale taxpayers is low, and the simple collection method is adopted;

3. Invoice management: the types and limits of invoices issued by small-scale taxpayers are restricted;

4. Accounting book management: the accounting book management of small-scale taxpayers is relatively simplified, but it still needs to be handled according to regulations;

5. Tax declaration: Small-scale taxpayers need to make regular tax declarations, including value-added tax and other related taxes;

6. Preferential tax policies: Small-scale taxpayers can enjoy certain preferential tax policies to reduce the tax burden.

To sum up, small-scale taxpayers need to declare and pay taxes online through People's Republic of China (PRC) State Taxation Administration of The People's Republic of China website, fill in relevant information online and pay taxes, and finally submit the declaration materials to the competent tax authorities to complete the tax payment process.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 6

Calculation of taxable income: (1) For the comprehensive income of individual residents, the taxable income shall be the income of each tax year after deducting expenses of 60,000 yuan, and the balance after special additional deduction, special additional deduction and other deductions determined according to law. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.