It is to point to taxpayer , withhold obligor , dai zheng ' s person to use electronic data switch , email , cable , telex to perhaps be faxed wait for method to deal with what pay taxes is declared or the newspaper sends era to buckle acting capture , generation to receive acting capture report to express to declare means to the tax authority 是指纳税人、扣缴义务人、代征人采用电子数据交换、电子邮件、电报、电传或者传真等办法向税务机关办理纳税申报或者报送代扣代缴、代收代缴报告表的申报方式。