应加强对纳税义务发生时间的控制和管理□乔俊英娄世平实施税收征管体制改革后，全国各地相继取消专管员管户制度，纳税申报已变成纳税人的一种自觉行为。这种做法，一方面理顺了新时期的征纳关系，但另一方面也出现了申报失实的现象。申报失实表现最为突出的是纳税时间滞... Should strengthen the control and management of the time when the tax obligations occur □ Qiao Jun Ying-Shi Lou-ping implementation of the tax collection and management system reform throughout the country have abolished the system of specialists accountant, tax returns have become a taxpayer a conscious act. This practice, on the one hand, straightened out the collection of relations in the new era, but on the other hand, there was also a phenomenon that the declaration was false. Declared the most prominent failure is the tax time lag ...