The declaration steps of collecting fund fees are as follows:

1. The collecting agency shall, in accordance with the regulations, include the income and expenditure of collecting fund fees in the schedule of revenue and expenditure, and clearly mark them as collecting fund fees.

2. When filing tax returns, the collecting agency shall pay relevant taxes according to the taxable income of the fund handling fee according to the requirements of the tax authorities.

3. At the time of tax declaration, the collecting agency shall fill in the Monthly (Quarterly) Tax Declaration Form of Enterprise Income Tax or the Tax Declaration Form of Value-added Tax, and fill in the relevant information about the handling fee of the collecting fund in the corresponding column.

4. The tax collection agency shall conduct relevant accounting work before tax declaration to ensure the accuracy and completeness of tax declaration.