推进税收征管改革,建立与新税制相适应的税收征管体系,是我国税收制度又一次重大改革。税收征管改革的核心是建立以纳税人“自核自缴”为基础的纳税申报制度。如何搞好纳税申报工作,是保证征管改革顺利推进和新税制顺利实施的关键。一 To promote the reform of tax collection and management and establish a tax collection and management system that is compatible with the new tax system is yet another major reform in China’s tax system. The core of the reform of tax collection and administration is the establishment of a tax declaration system based on taxpayers’ ’self-pay-as-you-go’. How to do a good job of filing tax returns is the key to ensuring the smooth progress of the tax collection and administration reform and the smooth implementation of the new tax system. one