纳税申报，是指纳税人按照税法规定定期就计算缴纳税款的有关事项向税务机关提出的书面报告，是税务管理的一项重要制度，是纳税人的一项义务。《中华人民共和国税收征收管理法》（以下简称《征管法》）第二十五条规定“纳税人必须依照法律、行政法规规定或者税务机关依照法律 Tax return refers to the taxpayer in accordance with the provisions of tax laws on the calculation and payment of tax matters related to the tax authorities submitted a written report is an important tax management system is an obligation of taxpayers. Article 25 of the Tax Administration Law of the People's Republic of China (hereinafter referred to as the “Tax Administration Law”) stipulates that "taxpayers must, in accordance with the provisions of laws and administrative regulations or the tax authorities,