The online declaration process of general taxpayers of value-added tax (I) Submitting electronic statements online The general taxpayers of value-added tax (hereinafter referred to as taxpayers) log in to the online declaration system through the Internet within one working day before the deadline of tax declaration, fill in the main table, schedule and other attachments of the value-added tax declaration form, and submit electronic statements online through the "tax declaration" module after examination. (2) Taxpayers who pay taxes in advance online should pay taxes in advance online through the "tax collection" module of the online declaration system according to the declaration situation. (III) During the period from the day after the on-site declaration is completed and the electronic report is submitted online to the deadline for tax declaration, the taxpayer shall bring the main form, schedule and other attached materials (paper report) of the VAT tax declaration form and the tax-controlled ic card to the tax service hall to handle the IC card tax declaration and complete the tax declaration.