Welcome to your new (or factory reset) Android phone! The prompt to sign in with Google arrives about five screens in, after you’ve chosen your language and connected up to wifi. When you’re prompted to sign in, hit Skip instead, then hit Skip again to confirm that yes, you really do want to use Android without a Google account.
A Guide to Using Android Without Selling Your Soul to Google :: Gizmodo
Lots of good tips is you want to avoid being a Google product. I’ve tried this sort of thing and it’s tough to do given how tightly Google is woven into Android