纳税评估是市场经济发展的客观要求,也是税收征管改革深入进行的必然结果。建立纳税评估制度,不仅在理论上是可行的,而且在实践中也是效果显著的。特别是在税收管理和反偷逃税的工作中,税收评估更有其不可替代的积极作用,对于准确、及时地对纳税人进行征税至关重要。但是税收评 Tax assessment is an objective requirement of the development of market economy and an inevitable consequence of the further reform of tax collection and administration. Establishing a tax assessment system is not only theoretically feasible, but also effective in practice. Especially in the work of tax administration and anti-tax evasion, tax assessment plays an irreplaceable and positive role. It is very important to tax taxpayers in an accurate and timely manner. But the tax rating