长期以来，由于受传统计划经济和原有征管模式的影响，原本是纳税人发生纳税义务后在规定时间和地点向税务机关申报应纳税款的行为——纳税申报，却成为税务机关的一项职能。显然，这种局面已严重制约了税制改革和征管改革。目前影响我国纳税申报制度正常建立的制约因素有如下? For a long time, due to the impact of the traditional planned economy and the original collection and management model, taxpayers originally became the tax authorities after declaring the tax payable to the tax authorities at a specified time and place after tax liability Function. Obviously, this situation has seriously hampered the tax reform and the tax reform. The current constraints affecting the establishment of China’s tax reporting system are as follows: