第一章总则第一条为了统一纳税人财务会计报表报送,规范税务机关对财务会计报表数据的接收、处理及应用维护,减轻纳税人负担,夯实征管基础,根据《中华人民共和国税收征收管理法》(以下简称《征管法》)及其实施细则以及其他相关法律、法规的规定,制定本办法。第二条本办法所称纳 Chapter I General Provisions Article 1 In order to unify the filing of taxpayers’ financial and accounting statements, regulate the receipt, handling and application and maintenance of the financial statements by the tax authorities, reduce the burden on taxpayers and consolidate the basis for tax collection. According to the Regulations of the People’s Republic of China on Tax Collection Law “(hereinafter referred to as” Tax Administration Law ") and its implementing rules and other relevant laws and regulations, the provisions of this approach. The second article referred to satisfied