为便于广大纳税人把握纳税申报方式,更好履行纳税义务,笔者根据《税收征管法》和税收征管法《实施细则》,就纳税申报五种方式简述如下: 一、直接申报(上门申报) 直接申报(上门申报),是指纳税人和扣缴义务人自行到税务机关办理纳税申报或者报送代扣代缴、代 In order to facilitate the majority of taxpayers to grasp the tax returns, to better fulfill their tax obligations, the author based on the “Tax Administration Law” and the “Tax Administration Law,” "Rules for the Implementation of tax returns on the five ways described as follows: First, the direct declaration (declaration) Direct declaration (on-site declaration), refers to the taxpayers and withholding agents themselves to the tax authorities to apply for tax returns or submit withholding, on behalf of