纳税申报管理是税务管理的一个重要环节,是税收征管的一项重要内容。征管法对纳税人申报的期限、内容及须提供的相关资料都做了明确规定,其目的是培养纳税人自觉主动申报的意识和诚信纳税意识;明确纳税人的申报义务和征纳双方的法律责任;使税务机关及时掌握第一手税源资料,将税源变为税款。但在实际税收征管工作 Tax return management is an important part of tax administration and an important part of tax administration. Tax collection and management of the taxpayer to declare the deadline, content and information to be provided have made clear that the purpose is to develop the taxpayers consciously declare the sense of self-declaration and tax awareness; a clear taxpayer’s reporting obligations and to impose both laws Responsibility; to enable tax authorities to grasp the first-hand tax source information, the tax source into taxes. But in the actual tax collection work