一、按期如实申报纳税的规定：所谓按期申报，有两种情况：一是按法律、行政法规规定的期限申报。如《企业所得税暂行条例》第１６条规定：“纳税人应当在月份或者季度终了后１５日，向其所在地主管税务机关报送会计报表和预缴所得税申报表；年度终了后４５日内，向其所在地主? First, the tax declaration on time and accurately report: the so-called declaration on time, there are two situations: First, according to law, administrative regulations, the deadline to declare. For example, Article 16 of the Provisional Regulations on Enterprise Income Tax stipulates: "Taxpayers shall, on the 15th day of the month or the end of the quarter, submit their accounting statements and prepayment tax returns to the competent tax authorities where they are located. Within 45 days after the end of the year, Where lord?