Hi.
What is the right way and steps to create VLANs on MikroTik.
Do I need to create bridges?
My example in file.
I try to understand Mikrotik's Wiki, but I found very complex config there and no ideological description.
I have bridge-local as corporate LAN, bridge-guests as guests LAN. Do I need to attach IP-address to VLAN or I need attach IP-address to the bridge?
Please describe only steps, not detailed config from terminal.

if i understood you correctly, then steps are as follows:

1) on APs you create virtual AP interface for other group, like ssid for guests with separate network
as result guests will be separated out from main network.
2) create VLANs on ethernet interface and bridge one with AP and other with vAP
now you have 2 separate wireless networks using same APs in your infrastructure

What about bridges? Do I need attach IP-address to the bridge or VLAN?

depends on the configuration. However, wifi usually has DHCP working, so you you will have to create DHCP-server on bridge and to do that assign IP address on it for DHCP to work. On static configuration you do not need the IP addresses.