纳税则赚两层含意，一是纳税人（扣缴义务人）根据国家法律、税收法规履行纳税义务的书面手续，二是基层税务机关执行税政、以法征税的管理依据。由此可见，纳税申报既标志着纳税人向国家缴税行为的开始，又明确了税企双方的法律责任。尤其在目前新税制逐步完善，征管改革全面 Taxpayers have two meanings. The first is written procedures for the taxpayers (withholding agents) to fulfill their tax obligations according to national laws and tax regulations. The second is the management basis for the tax authorities to implement taxation and tax levies by the tax authorities at the grassroots level. Thus, tax returns not only marked the beginning of the taxpayer’s tax payment to the state, but also clarified the legal responsibilities of both taxpayers and taxpayers. In particular, the new tax system has been gradually improved and the collection and administration reform has been comprehensively implemented