(1) Direct (door-to-door) declaration method: taxpayers who have not implemented the tax unionpay network or entrusted to collect taxes can go to the competent national tax authorities to file tax returns themselves; (2) Tax payment method through tax net: (except for individual industrial and commercial households entrusted to establish accounts) All individual time-deposit households who have paid value-added tax and consumption tax and have gone through tax registration (reaching the threshold of value-added tax) can declare and pay taxes through tax net. (3) the way to declare by mail; (4) Other reporting methods. The choice of the above-mentioned specific declaration methods shall be made by the taxpayer and determined by the competent tax authorities. Detailed Rules for the Implementation of the Law on the Administration of Tax Collection Article 37 If taxpayers and withholding agents have real difficulties in filing tax returns or submitting tax withholding and collecting reports within the prescribed time limit and need to postpone the time limit, they shall submit a written application to the tax authorities within the prescribed time limit, and they shall do so within the approved time limit with the approval of the tax authorities. If a taxpayer or withholding agent fails to file a tax return or submit a tax withholding report on time due to force majeure, it may postpone the processing; However, it shall report to the tax authorities immediately after the force majeure situation is eliminated. The tax authorities shall ascertain the facts and approve them.