Legal analysis: Tax declaration refers to the legal act of taxpayers submitting written reports on tax matters to the tax authorities according to the time limit and content stipulated in the tax law, which is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, the main source of tax management information of tax authorities and an important system of tax management. Paying taxes is the obligation of every citizen, so citizens should take the initiative to fulfill it. Taxpayers actually declare and pay taxes. One is to tell the tax authorities "how much tax to pay", which is "declaration", and the other is to tell them "I will pay", which is "payment". In the process of tax declaration, the taxpayer calculates how much he should pay and then pays it to the tax authorities. This is to highlight the characteristics of "taxpayers automatically fulfill their legal obligations" and test the integrity of taxpayers. Tax declaration is an obligation, and so is tax payment. In most cases, the two are carried out at the same time, so it is often felt that paying taxes is enough and there is no need to declare taxes.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.