一、多元化申报形式（１）网络申报：凡属增值税一般纳税人，都应当主动申请国税网络申报，有条件的增值税小规模纳税人也可主动申请网络申报；（２）电话申报：凡属双定户，建帐户或小规模纳税人均可主动申请电话申报，税务机关利用Ｉｎｔｅｒｎｅｔ技术和资源，提供专用的纳 First, a variety of forms of declaration (1) the network to declare: Where the general VAT payers, should take the initiative to apply for the national tax network to declare the conditional VAT small-scale taxpayers can also take the initiative to apply for network reporting; (2) telephone reporting: Where a dual-user, an account or small-scale taxpayers can take the initiative to apply for telephone reporting, tax authorities use of Internet technology and resources, to provide special satisfied