Remote copy of tax returns refers to the process that the general VAT taxpayer transmits the detailed data of the special VAT invoice of the current month to the anti-counterfeiting tax return system of the tax authorities through the network, and then "clears and unlocks" the taxpayer's anti-counterfeiting tax return subsystem. Electronic signature refers to the legally binding electronic signature string 128 that appears at the bottom of the electronic statement through computer technology after the taxpayer completes the tax return, accounting statements and other relevant attachments when filing electronically on the Internet. Electronic seal is a common practice of taxpayers. When taxpayers declare, they can add an electronic seal under the electronic report. Those who apply for electronic signature can continue to use the taxpayer's existing 32KCA certificate without paying any fees; To apply for electronic seal, you need to go to Shanghai Digital Certificate Certification Center to scan the official seal. The capacity of U-bar of CA certificate must be 64K. Users who use 32KCA certificates must purchase 64KCA certificates from Shanghai Digital Certificate Certification Center (the cost is about 80 yuan).