多数国家通行的税收证收管理程序，一般是从纳税登记开始，经过纳税申报、核定税额、缴纳（或扣缴）入库、税务稽查及审计以及行政复议补退税款，这样才能完成一个完整的征收流程。在上述各个程序中，可以看出，直接涉及征税的，只有纳税申报、核定税额和缴纳（扣缴）入库这三 In most countries, the procedure of tax collection and management is generally from the beginning of tax registration, through tax declaration, tax verification, payment (or withholding) warehousing, tax inspection and auditing, and administrative reconsideration, so as to complete a complete Collection process. In each of the above procedures, it can be seen that if the tax is directly related to taxation, only the tax declaration, the tax amount approved and the deposit (withholding)