纳税申报是税收征管的一项基本制度，是整个纳税程序的关键环节。《中华人民共和国税收征收管理法》第十六条明确规定：纳税义务人必须在法律、行政法规规定或税务机关依照法律、行政法规规定确定的申报期限内刃、理纳税申报，报送纳税申报表、财务会计报表以及税务机关根据实? Tax declaration is a basic system of tax collection and administration and a key link in the entire tax payment process. Article 16 of the Law of the People’s Republic of China on the Collection and Administration of Taxes clearly stipulates that taxpayers must report their tax returns and submit tax returns within the time limit set by laws, administrative regulations or tax authorities in accordance with the provisions of laws and administrative regulations Table, financial and accounting reports and tax authorities based on actual?