实行电子申报纳税是深化税收征管改革,建立现代征管手段,实现单一的纳税申报方式向多种纳税申报方式转变的一个重要组成部分。现结合我省洛阳、平顶山、三门峡、濮阳、许昌五个城市推行电子申报纳税的做法和体会,对电子申报与税款征收无纸化谈点看法。 The implementation of electronic filing and taxpaying is an important part of deepening the reform of tax collection and administration, establishing a modern means of tax collection and management, and implementing the transformation of a single tax declaration form to various forms of tax returns. Now combined with our province Luoyang, Pingdingshan, Sanmenxia, ​​Puyang, Xuchang five cities to implement electronic filing and tax practices and experience of electronic filing and tax levied on paper point of view.