我国纳税申报法律制度的弊端分析

我国的纳税申报法律制度的建立已经有了二十多年的历史，其问虽然经过了多次的修改和完善，也极大地促进了税收法治与税收民主，但总体上讲，我国现行的纳税申报法律制度依然存在着相当多的问题，不仅与税收征管改革不配套，而且还存在着侵犯纳税人权益的问题,因此，我们必须修改相关法律法规，以完善我国的纳税申报法律制度．

Analysis on Disadvantages of Legal Systems of Declaration on Tax-paying

The legal system of declaration on tax-paying has been founded for more than twenty years in our country, which has been revised and improved for many times during this period, and greatly made the tax rev- enue democratic under the rule of law. However, as a whole, there are many problems in the present legal system of declaration on tax-paying in our country, which don＇t match for the reform of our taxadministrative law, furthermore, violates the rights and interests of tax payers. Therefore, it is urgent to revise some related laws and regulations to make our legal system of declaration on tax-paying perfect.