纳税申报是税收征管“三位一体”新格局中的重中之重颜照明新税制实施以来，全面推进征管改革，加快建立申报、代理、稽查三位一体的科学、严密的税收征管体系，成为我国税收征管改革理论与实践的热点问题。从目前见诸报刊的有关论述看，将申报、代理、稽查等同并列予以阐... Since the implementation of the new tax system Yan lighting since the implementation of the new tax system, the reform of tax collection and management to speed up the establishment of a scientific, rigorous tax collection and management system for reporting, acting, auditing Trinity, tax reform as a tax reform in China Hot issues in theory and practice. From the current newspapers and magazines see the relevant statements, the declaration, agency, inspection and other parallel to be elucidated ...