纳税申报管理是税务管理的重要环节，是税收征管的重要内容。然而，在实际工作中，一些基层税务部门对纳税申报疏于管理或管理不到位，影响了征管质量的提高和税收工作的顺利开展，这种现象应该引起足够的重视。当前纳税申报方面存在的问题主要表现在以下几个方面：１．申报管 Tax returns management is an important part of tax administration, tax collection and management is an important part. However, in actual work, some grassroots tax departments neglect to manage or manage tax returns, which has affected the improvement of tax collection and management and the smooth implementation of taxation work. This phenomenon deserves enough attention. The current tax reporting problems mainly in the following areas: 1. Declare the tube