纳税评估是税收文明的重要内容,既为征纳双方构建了更为宽泛的互信平台,又加强了税源的精细化监控。因此,构建完善的纳税评估体系是我国税收管理改革的重要内容之一。不容乐观的是,我们与完备的纳税评估机制尚有很大的距离。本文从雷达的作用原理的角度出发,具体探讨了纳税评估体系的构建。 Tax assessment is an important part of tax civilization. It not only builds a broader platform for mutual trust between tax authorities and tax authorities, but also strengthens the careful monitoring of tax sources. Therefore, building a sound tax assessment system is one of the important contents of the tax administration reform in our country. Unsurprisingly, we are still far from complete tax assessment mechanisms. This paper discusses the construction of tax assessment system from the perspective of the principle of radar.