纳税申报是纳税人依法履行纳税义务、向税务机关办理纳税手续的一项法律制度,是税务机关有效实施税务管理的一项重要内容,是衡量纳税人是否依法纳税的重要标志,也是当前推进税收征管改革、实现税收征管 Tax declaration is a legal system in which taxpayers perform tax payment obligations in accordance with the law and go through tax formalities with the tax authorities. It is an important part of the tax authorities in effectively implementing tax administration. It is an important indicator of whether taxpayers pay taxes in accordance with the law, Levy reform, to achieve tax collection