I AM BUYING NEW APPLE IPHONE 5 S HOW I CREATE MY APPLE ID

If you already have an Apple ID (e.g., the one you used to sign into this forum) it is normally a better idea to not create another, but if needed, see the following: Create an Apple ID - Apple Support

FYI: There is no such thing as a "new" iPhone 5. The iPhone 5 was discontinued years ago.