2. Postal declaration: refers to the way that taxpayers and withholding agents use the unified special envelope for tax declaration by express mail with the approval of the tax authorities, go through the delivery procedures through the postal department, and ask the postal department for a receipt as the declaration voucher;
3. Data message declaration (electronic declaration): refers to the tax declaration handled by taxpayers approved by tax authorities through telephone voice, electronic data exchange and network transmission. Taxpayers who apply for tax returns by electronic means shall keep relevant materials in accordance with the time limit and requirements stipulated by the tax authorities and submit them to the competent tax authorities in writing on a regular basis;
4. Simple declaration: refers to a way for taxpayers who implement regular quotas to replace the declaration or degenerate the collection period with tax payment vouchers with the approval of the tax authorities;
5. Other means: It means that taxpayers and withholding agents apply to the tax authorities for tax returns or submit tax withholding and collection reports by means other than direct handling, mailing or data messages.