“征、管、查”三分离后,税务管理相对弱化,税务机关对纳税人无法实施有效的监控和管理,导致税款流失比较严重。为此,国家税务总局颁发了《纳税评估管理办法(试行)》(国税发[2005]43号,以下简称《办法》),出台了纳税评估制度。从实践探索的角度来看,征管改革是必需也是必要的, After the separation of “collection, management and inspection”, the tax administration is relatively weakened, and the tax authorities can not effectively monitor and manage taxpayers, resulting in a serious loss of tax. To this end, the State Administration of Taxation issued the Measures for the Administration of Tax Assessment (Trial) (Guo Shui Fa [2005] No. 43, hereinafter referred to as the “Measures”) and issued the tax assessment system. From a practical exploration point of view, the reform of tax collection is necessary and necessary,