纳税评估的国际比较与借鉴

The International Comparison and Reference for Tax Payment Evaluation

纳税评估是一项国际通行的税收管理方式,建立和完善纳税评估制度对完善我国税收征管体系有着重要的作用。因此,他国的成功经验可资借鉴:用健全的法律和规章作制度保障;设置相应的评估机构;以现代化的信息手段为依托;注重评估人员素质的培养和提高。

The payment evaluation is a tax system internationally.To build and perfect this system is very important for our tax system.Therefore,the successful experiences from others can be taken as reference:system guarantees with the sound legislation and regulations;appropriate evaluation angencies;the modernized information medium and the quality of judges.