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纳税评估作为当前税源管理的主要手段,能够有效加强事中事后管理,真正实现还权还责于纳税人。但在实际工作中,纳税评估存在过多依赖指标测算、针对性和精准性不足等问题。为进一步提升纳税评估的质效,笔者认为可以在纳税评估中引入体检工作模式。具体而言,“税收体检”运用集成化的工作平台,通过各种渠道、多种方式获取纳税人的涉税信息数据,以此为基础对纳税人进行全方位的深度检测,将涉税风险分析前移至企业的内部控制
As the main means of current tax source management, tax assessment can effectively strengthen the management after the incident and really pay the taxpayer. However, in practical work, tax assessment has the problems of too much reliance on index measurement, pertinence and lack of accuracy. In order to further enhance the quality of tax assessment, I believe that the tax assessment can be introduced in the medical examination mode of operation. Specifically, tax inspection uses an integrated work platform to obtain tax-related tax-related information from taxpayers through various channels and in various ways. Based on this, a comprehensive and in-depth examination of taxpayers will be conducted. Tax risk analysis moved forward to corporate internal controls