1. Apply to the local competent local tax authorities, and fill in the Approval Form for Tax Declaration Method (Cancellation). With the approval of the local tax bureau at or above the county level, the taxpayer shall open a tax account with the tax registration certificate (copy) in the local tax network bank (if the account has been opened in the local tax network bank, the taxpayer shall provide the account number).

2. The taxpayer shall sign an online tax declaration agreement with the competent local tax authority with the bank account certificate connected with the local tax. Before the online declaration, taxpayers with insufficient deposit balance need to deposit in full in the online bank to ensure that the balance of 1 yuan or more is still retained at least after withholding the current taxable amount.

3. Log in to the "online tax filing" page in official website for online tax filing. For those who have been deducted and the deduction is successful, they should go to the bank outlets to get the tax payment certificate within this month. If the tax payment certificate cannot be obtained due to special circumstances, the tax payment certificate can be obtained at the bank outlets of that year.

Legal basis:

Article 10 of the Electronic Commerce Law of the People's Republic of China shall handle the registration of market entities according to law. However, unless individuals sell their own agricultural and sideline products and household handicraft products, individuals do not need to obtain permission according to law, nor do they need to register according to laws and administrative regulations.