在依法纳税、自觉纳税形势仍较为严峻，且税务机关征、管、查相互分离的情况下，依据税收法规与监控需要，在税收管理环节增设一道纳税评估的防范屏障，通过数据分析对比，对企业纳税申报情况进行审核评估，对申报异常的进行约谈询问等，可以加强稽查的针对性，对打击和防范偷 In accordance with the tax law, the tax situation is still more serious, and tax authorities levy, management, check the case of separation from each other, according to tax laws and regulations and monitoring needs in the tax administration to create a tax assessment of the prevention barrier, through data analysis, Corporate tax returns to review the assessment of the situation, reporting abnormalities for interviews and inquiry, etc., can enhance the relevance of the audit, the fight against and prevent stealing