摘要：納稅評估是目前國際上通行的稅收管理方式，也是稅務機關對納稅人履行納稅義務情況進行事中監控的一種手段，可以彌補征管改革過程中管理弱化的不足，強化管理監控功能，體現服務型政府的文明思想，寓服務於管理之中。它作為稅收監控管理的一種有效手段，在幫助納稅人發現和糾正納稅上的錯漏、提高納稅人納稅意識和辦稅能力方面有著獨特優勢。
關鍵詞：深化納稅；評估工作；納稅評估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
關鍵詞：深化納稅；評估工作；納稅評估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
收藏