Let be $R[x,y]=(R[x])(y)=R_1[y]$ ,then $f(x,y)\in R[x,y]$ can be written by form $f(x,y)=\sum_{j=0} ^{n} a_j(x)y^j; a_j(x)=\sum_{i=0} ^{m}a_{ij}x^i; a_{ij} \in R $, so $f(x,y)=\sum_{i=0} ^{m}\sum_{j=0} ^{n} a_{ij}x^iy^j $. In similar way we have $f(y,x)=\sum_{i=0} ^{m}\sum_{j=0} ^{n} b_{ij}y^jx^i=\sum_{i=0} ^{m}\sum_{j=0} ^{n} b_{ij}x^iy^j$ and we prove that the written is unique $\sum_{i=0} ^{m}\sum_{j=0} ^{n} a_{ij}x^iy^j=\sum_{i=0} ^{m}\sum_{j=0} ^{n} b_{ij}x^iy^j \Leftrightarrow a_{ij}=b_{ij} $. Therefore $R[x,y]=R[y,x]$
In general $R[x_1,..,x_n]=(R[x_1,..,x_{n-1})[x_n]; n>1$ in similar way we have
$R[x_1,..,x_n]=R[x_{\sigma(1)},..,x_{\sigma(n)}]$
Second way:
Hint: we know in $R[x]$ that $ax=xa \forall a\in R$, then $x\in C(R[x])$
by using then hint in general case ($R[x_1,..,x_n]$) we note that $x_1,..,x_n \in C(R[x_1,..,x_n])$ then the arrangement of elements $x_i $ to $R$ has no effect