纳税申报，是税务管理的重要制度和主要内容之一。《征管法》第二章第三节专门对纳税申报的有关问题作了具体规定，为依法管理纳税申报提供了法律保障。但在实际工作中，税务部门对纳税申报的管理，是否完全在依法办事？笔者以为，推行所谓的“零申报一．就存在着一些问题。本 Tax declaration, tax management is an important system and one of the main contents. Section III of Chapter Two of the Law of the People’s Republic of China on Tax Collection specifically states the relevant issues of tax returns and provides legal guarantee for the administration of tax returns in accordance with the law. However, in actual work, is the tax department’s management of tax returns completely in accordance with the law? The author believes that the implementation of the so-called "Zero Declaration I. There are some problems