税收司法鉴定是有偿的公益性服务。要以公益性服务为基础考虑成本耗费确定税收司法鉴定收费标准。税收司法鉴定要遵守公开公平、诚实信用、平等有偿、标准法定的原则。税收刑事案件鉴定应实行财政负担当事人免费,税收行政案件鉴定实行财政支付加当事人适当负担收费,涉税民事案件鉴定则由当事人承担费用。 Taxation forensic assessment is paid public service. It is necessary to consider the cost of public welfare services to determine the tax forensic charges. Taxation forensic identification shall abide by the principle of openness and fairness, honesty and credit, equal payment, standard and statutory principles. Tax criminal cases should be implemented financial burden of litigants free, tax administrative cases identified the implementation of financial payment plus the appropriate burden on the parties involved in tax-related civil case identification costs borne by the parties.