税收征收管理问答（二）怎样进行纳税申报？纳税申报是指纳税人、扣缴义务人为了正确履行纳税义务，就纳税事项向税务机关提出书面申报的一种法定手续。也是基层税务机关办理征税业务，确定应征税款，开具纳税凭证，限期纳税的主要依据。纳税人应按下列要求进行纳税申报：... Tax collection and management questions and answers (b) how to declare tax? Tax declaration refers to the taxpayers, withholding agents in order to properly fulfill their tax obligations, tax matters to the tax authorities to file a statutory declaration. It is also the primary basis for the tax authorities at the grassroots level to handle the taxation business, determine the tax payable, issue the tax payment certificates, and pay the tax within a specified time limit. Taxpayers should file a tax return as follows: ...