摘要：纳税评估是目前国际上通行的税收管理方式，也是税务机关对纳税人履行纳税义务情况进行事中监控的一种手段，可以弥补征管改革过程中管理弱化的不足，强化管理监控功能，体现服务型政府的文明思想，寓服务于管理之中。它作为税收监控管理的一种有效手段，在帮助纳税人发现和纠正纳税上的错漏、提高纳税人纳税意识和办税能力方面有着独特优势。
关键词：深化纳税；评估工作；纳税评估Abstract: The tax payment appraisal is at present internationally the general tax administration way, is also the Tax authorities fulfills the tax obligation situation to the taxpayer to enter one method which in the conduct monitors, may make up the collection to reform the insufficiency which in the process manages attenuates, the strengthened management monitoring function, manifests the service government's civilized thought that the house serves during the management. It takes the tax revenue monitoring management one effective measure, in helps the taxpayer to discover and in the correction tax payment errors and omissions, to enhance the taxpayer to pay taxes consciousness and manages the tax ability aspect to have the unique superiority.
key word: Deepened tax payment; Appraisal work; Tax payment appraisal
关键词：深化纳税；评估工作；纳税评估Abstract: The tax payment appraisal is at present internationally the general tax administration way, is also the Tax authorities fulfills the tax obligation situation to the taxpayer to enter one method which in the conduct monitors, may make up the collection to reform the insufficiency which in the process manages attenuates, the strengthened management monitoring function, manifests the service government's civilized thought that the house serves during the management. It takes the tax revenue monitoring management one effective measure, in helps the taxpayer to discover and in the correction tax payment errors and omissions, to enhance the taxpayer to pay taxes consciousness and manages the tax ability aspect to have the unique superiority.
key word: Deepened tax payment; Appraisal work; Tax payment appraisal
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