电子报税作为现代税收征管改革不断深化的产物,目前正在我国少数城市进行推广运用。利用计算机技术和信息通讯网络申报,极大地缩短了纳税申报时间,降低了纳税人的遵从成本,提高了征管效率。本文结合深圳市的情况,对电子报税的必要性和所需的条 As one of the deepening reforms of modern tax collection and administration, electronic filing is currently being promoted in a few cities in China. The use of computer technology and information and communication network to declare, which greatly reduced the tax reporting time, reducing the compliance costs of taxpayers and improve the collection efficiency. This article combined with the situation in Shenzhen City, the necessity of electronic tax returns and the required article