1. Fill in the declaration form: after entering the zero declaration interface, you need to fill in the relevant enterprise information, declaration period, tax type and other information, and then select "Tax Source Information Collection" to fill in.

2. Log on to the website of the tax bureau: the person in charge of the enterprise or the tax commissioner can log on to the website of the tax bureau, enter the column of "tax return" or "electronic tax bureau" and select "zero return" to declare.

3. Fill in tax source information: On the tax source information collection page, you need to fill in the basic information and amount of sales, procurement, import and export of the enterprise, so that the tax authorities can verify and manage it.

4. Submit declaration: After completing the form, you need to check the information carefully, and then click "Submit" to declare.

5. To be audited: the tax authorities will audit the zero declaration and tax source information submitted by enterprises. If problems or doubts are found, they will contact the enterprise for verification and correction.