1.纳税人纳税申报意识不强。纳税申报意识不强主要表现在三个方面:即应申报而未申报,超过纳税期限申报、进行虚假申报。2.税务人员无法掌握纳税申报的准确性。每逢征收期,税务人员受理申报量大,税务人员往往就申报表各项目本身的逻辑关系进行表面层次的审核,而纳税申报尤其是零 Taxpayers tax returns are not strong. Inadequate awareness of tax returns mainly in three aspects: that should be declared and not declared, declared over the tax deadline, the false declaration. 2. Tax officers can not grasp the accuracy of tax returns. During the expiration of the tax period, the tax officers receive a large amount of declarations. The tax officers often superficially examine the logical relationship between the items in the application forms, and the tax returns are especially zero