纳税申报方式的选用 ,总体上应坚持经济实用易行的原则 ,具体应侧重考虑以下几方面因素。１ 经济性。从申报载体看 ,采用文书申报形式的纳税人较经济 ,如纳税人已应用电脑 ,则采用软盘申报、网络申报同样经济。其他如采用申报器申报、ＩＣ卡申报、网络申报 ,纳税人则因购置申报 The selection of tax reporting methods should, in general, adhere to the principle of economy and practicality and should focus on the following considerations. 1 economy. From the declaration of carrier, the taxpayers using paperwork declarations more economical, such as taxpayers have been using computers, the use of the floppy disk declaration, the same network to declare the economy. Others such as the use of declarators declaration, IC card declaration, the network declaration, taxpayers because of the purchase declaration