在实际工作中,不同形式的不依法申报纳税行为,极易造成违反税法或税务纠纷,应引起各企事业单位的高度重视。不依法申报纳税的表现形式及其法律责任主要有五种:一、纳税人未按期进行纳税申报,但按期缴纳了税款。在这种情况下,纳税人的行为违反了纳税申报管理规定。税务机关应根 In practical work, different forms of reporting and paying taxes not in accordance with law can easily lead to infringement of tax laws or tax disputes and should be given high priority by all enterprises and institutions. There are mainly five manifestations of not filing tax according to law and their legal responsibilities: First, the taxpayer fails to file a tax return on schedule, but pays taxes on time. In this case, the taxpayer’s behavior violates the tax return regulations. Tax authorities should be root