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纳税申报,是指纳税人就计算缴纳税款的有关事项向税务机关提出的书面报告,是纳税人履行纳税义务,向税务机关办理纳税的法定手续,也是税务管理的一项重要内容。纵观全球,世界各国不仅把纳税申报作为税务管理的重要内容,而且把它作为纳税人应尽的义务之一,并用法律形式加以确定。我国自1950年统一税制以来,一直将此作为税务管理的重要制度,1992年9月4日第七届全国人大常委会第二十七次会议通过的《中华人民共和国税收征收管理法》（以下简称《征管法》）仍将这一征管制度保留了下来,并提高了纳税申报制度的法律地位。
Tax declaration refers to the taxpayer’s calculation and payment of tax matters submitted to the tax authorities written report is the taxpayer to fulfill the tax obligations to the tax authorities for the statutory procedures for taxation is also an important part of tax management. Throughout the world, all countries in the world not only regard tax returns as an important part of their tax administration, but also regard it as one of the duty to be paid by taxpayers and determine it by law. Since the unification of the tax system in 1950, China has always regarded this as an important system of tax administration. The People’s Republic of China on Tax Collection and Management (hereinafter referred to as the “Law of the People’s Republic of China on Tax Collection and Management” adopted by the 27th meeting of the Seventh National People’s Congress on September 4, 1992, Referred to as “Tax Collection and Administration Law”) still retained this collection and management system and raised the legal status of the tax declaration system.