关于加强纳税申报工作的几点看法韩少华，宋世民纳税申报是税收征管的一项基本制度。它既是税务机关核定应征税额的依据，也是纳税人必须履行的一项义务。随着新税制的进一步贯彻落实和税收征管改革的不断深入，纳税申报越来越受到重视，但目前存在不少问题。一方面，纳税... On strengthening the work of tax returns Han Shaohua, Song Shimin tax returns tax collection is a basic system. It is not only the basis for the tax authorities to verify the amount of tax payable, but also an obligation that taxpayers must fulfill. With the further implementation of the new tax system and the continuous deepening of the reform of tax collection and administration, tax returns have received more and more attention. However, there are still many problems at present. On the one hand, pay taxes ...