Declaration process: 1. Open the IRS website and click the "Tax Service" tab. 2. Under the "Tax Services" tab, click the "Online Tax Services" 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 attachments of the VAT tax return. 6. Submit the completed report, and the system will automatically check the submitted data. If there is an error, the system will prompt and then modify it according to the prompt. 7. If there are no errors, the system will prompt that the declaration is successful, and then prompt for deduction. If the deduction is successful, the online declaration is 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 scope of the VAT threshold is as follows: (1) goods with monthly sales of 5,000-20,000 yuan; (two) sales of taxable services, monthly sales of 5000-20000 yuan; (3) If the tax is paid by time, the sales per day will be 300-500 yuan. 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 all provinces, autonomous regions and municipalities directly under the Central Government and State Taxation Administration of The People's Republic of China shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.