多元化申报纳税是为了方便纳税人、节约纳税人的时间、优化纳税服务、提高税务机关的办事效率而推出的多种纳税申报方式。自推行多元化申报方式以来,各地因地制宜不断丰富多元化申报的方式,推出诸如网上申报、电话语音申报、银行网点申报等申报方式,极大地便利了纳税人,受到了纳税人的普遍好评。 但是,在推行多元化申报过程中,过份强调多元化申报的“多元性”,忽视直接申报方式 Diversification of the tax declaration is to facilitate taxpayers, saving taxpayers time, optimizing tax services, tax authorities to improve the efficiency of the introduction of a variety of tax reporting. Since the implementation of diversified reporting methods, various localities have continuously enriched diversified reporting methods and introduced reporting methods such as online declaration, telephone voice declaration and bank outlets declaration, which have greatly facilitated taxpayers and been widely praised by taxpayers. However, in the process of implementing diversified declarations, too much emphasis has been placed on the “pluralism” of diversified declarations and the direct declaration method has been ignored