delete my Apple ID and create new apple id

Why? Be aware that any purchases you made with an Apple ID are forever tied to that Apple ID and cannot be transferred to a new one. Instead of that, try changing your Apple ID:

Change your Apple ID - Apple Support

If you really insist:

How to delete your Apple ID account - Apple Support

How to create a new Apple ID - Apple Support

You cannot delete your Apple ID. Why do you wish to get rid of one and create a new one? Anything that you purchase/download from Apple is forever locked to the Apple ID used to purchase/download the content. Creating a new one can cause you a great deal of problems.

Additional information: If you have enabled Find my iPhone you cannot delete the old Apple ID without the password associated with it.