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谈纳税申报中存在的问题及对策刘志坚，李晓阳纳税申报是纳税人为正确履行纳税义务，就纳税有关事项向税务机关提出的书面申报。纳税申报不仅是税收管理的一项基本制度，是税务机关核定应纳税额、填开纳税凭证的主要依据，而且也是衡量和检验纳税人纳税态度的一项法定手续...
Talking about the problems and countermeasures in tax declaration Liu Zhijian and Li Xiaoyang Tax declaration is a written declaration of taxpayers to the tax authorities for the correct fulfillment of tax liability. Tax declaration is not only a basic system of tax administration, it is the main basis for the tax authorities to verify the tax payable and fill in the tax payment vouchers, and is also a statutory formality for measuring and testing taxpayers’ tax payment attitude.