申报期限指纳税人按税法和税务机关规定向税务机关报送财务会计报表、纳税申报表和其他有关纳税资料的期限。它通常与缴库期限合在一起，统称“报缴期限”。我国现行各税税法中，除规定纳税期限外，一般都同时规定报缴期限。
纳税人：躨印花税的申报期限是？
Taxpayer: What is the time requirement for the stamp tax declaration?
纳税人：纳税申报比我原来想象的重要得多。申报期限是如何规定的？醰。
Taxpayer: : well, the tax return is far more important than I thought before. what is the deadline for it?
进口货物的收货人超过前款规定期限未向海关申报的，由海关征收滞报金。
Where the consignee of import goods fails to declare with the Customs within the time limit mentioned above, a fee for delayed declaration shall be charged by the Customs.
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