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随着社会主义市场经济体制的逐步建立和完善，1993年起施行的《中华人民共和国税收征收管理法》（以下简称《征管法》）以及根据其制定的一些征管办法，其内在的缺陷和不足日渐凸现，难以适应征管改革的实践要求。现就征管中遇到的一些问题谈几点粗浅看法。一、关于纳税申报期
With the gradual establishment and perfection of the socialist market economic system, the Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”) since 1993 and some measures for its collection and management have their inherent shortcomings and shortcomings It is hard to adapt to the practical requirements of the reform of collection and administration. Now some problems encountered in the collection and management talk a few superficial views. First, on the tax returns