Direct filing refers to taxpayers going to the tax authorities to file tax returns on their own. This is a traditional way of declaration.

Postal declaration, refers to the taxpayer approved by the tax authorities to use the unified provisions of the tax declaration of the special envelope, through the postal sector for delivery procedures, and to the postal sector to obtain a receipt as a declaration of proof of the way.

Taxpayers who take the postal way for tax declaration should use the unified special envelope for tax declaration and take the receipt from the postal department as the declaration voucher. Postal declaration to send the postmark date for the actual date of declaration.

Data message, refers to the telephone voice, electronic data interchange and network transmission and other electronic means determined by the tax authorities. For example, the current taxpayer's online declaration is a form of data message declaration method.

The determination of the filing deadline is also related to the filing method. For example, if the tax declaration by mail, the postmark date of the mail sent for the actual date of declaration; data message for tax declaration, to the tax authorities computer network system to receive the data message time for the date of declaration.