纳税人在纳税期间没有应纳税款的不需要办理纳税申报-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	纳税人在纳税期间没有应纳税款的不需要办理纳税申报
释义	法律主观：需要办理纳税申请，向税务进行无税申报。根据《征管法实施细则》第三十二条纳税人在纳税期内没有应纳税款的，也应当按照规定办理纳税申报。纳税人享受减税、免税待遇的，在减税、免税期间应当按照规定办理纳税申报。
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