一、纳税申报几乎所有西方国家在税法上都明确规定纳税人应按期申报有关税务事项。申报范围涉及各税及与税收有关的报表 ,如资产负债表、损益表和财务状况变动表等。纳税人提交的申报表 ,既是税务机关进行审核、征收、查帐甚至诉讼的依据 ,也表明了纳税人承担依法纳税的法律责 First, the tax returns Almost all Western countries in the tax law clearly stipulates that taxpayers should declare the tax matters on schedule. Declarations cover tax and tax related statements, such as balance sheets, income statements and changes in financial position. The tax returns submitted by taxpayers are not only the basis for the tax authorities to review, collect, check and even prosecute litigations, but also indicate that the taxpayers bear the legal responsibility of paying taxes according to law