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即将出台的新的《中华人民共和国税收征收管理法实施细则》对纳税人采用邮寄申报和电子申报纳税将作出明确、具体的规定：１．经税务机关批准，纳税人可以进行邮寄申报。采用邮寄申报的纳税人必须使用统一规定的纳税申报特快专递专用信封，并以邮政部门收据作为申报凭据。邮寄?
The forthcoming new Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection will make clear and specific provisions on the taxpayers’ use of postal declaration and electronic filing and tax payment: 1. Approved by the tax authorities, the taxpayer may submit a declaration by mail. The taxpayers applying by mail must use the uniform special envelope of special tax return for special tax returns and use the receipts of the postal department as the declaration credentials. Mail?