纳税申报是纳税人定期向税务机关书面报告其生产经营收益情况及计算缴纳税款有关事项的一项重要制度。它是建立税务机关与纳税人之间紧密联系的重要纽带。通过纳税人的纳税申报,税务机关可以清楚掌握纳税人的生产经营及纳税情况,辅导纳税人正确执行税法;纳税人也将在纳税申报中及时了解国家有关税收的政策、法令,增强依法纳税的自觉性。纳税申 Tax returns are an important system that taxpayers report in writing to the tax authorities about the profits and losses of their production and operation and the matters related to the calculation and payment of tax. It is an important link in establishing close ties between tax authorities and taxpayers. Through taxpayers’ tax returns, the tax authorities can clearly grasp the taxpayers’ production, operation and tax payment, and help taxpayers to correctly implement the tax laws. Taxpayers will also keep abreast of state tax policies and decrees in their tax returns and enhance taxpayers’ consciousness. Tax application