纳税申报是税收征管工作的起点，纳税人是否依法、据实申报应纳税款将直接关系到国家的财政收入，关系到税收征管体制改革的成败。我国各地相继取胡专管员管理制度后，纳税申报已变成了纳税人的一种自觉行为，这种“放”的做法，一方面理顺了新时期的征纳关系，但另一方面也出 Tax declaration is the starting point for the administration of tax collection. Whether the taxpayer is in accordance with the law or not, declaring taxable contributions according to the facts will directly affect the state’s fiscal revenue and the success or failure of the tax collection and administration system reform. After all the people in our country have taken over the management system of the supervisors, the tax declaration has become a kind of conscientious act of the taxpayers. This practice of “letting go”, on the one hand, straightens the collection of relations in the new era, on the other hand Also out