There can be many reason for deleting ones Facebook account. For instance you may think you are wasting too much time on Facebook, you don’t want to be friend with specific people etc.
However you don’t have leave Facebook, you can make a new Facebook account. And following infographic show, the plan way of doing that.
Download Facebook data from the old account.The backup contains your photos, setting, messages, profile info etc.
Sign up from new Facebook account. You cannot create new Facebook account with same email though.
Before deactivating the old account make sure to transfer the ownership of Facebook Page (if you have any) and also delete or change login of other websites that you have associate with your Facebook account.
If you log in to any of those sites during the cancellation period your account will be reinstall.
Finding friends from your new account may be difficult, so use the suggest friend feature to suggest old friends to your new account.
There is no direct way to upload all these data to new Facebook account, you will to do that manually.
And finally permanently delete the account. You will have to wait to 14 days.
After 2 weeks your Facebook account will be delete for ever. And you can continue with your new Facebook Account.