完善我国纳税评估工作的思考

Reflections on Improving Tax Assessment in China

我国的纳税评估工作还处于实践探索阶段,在充分考察国外成熟纳税评估经验的基础上,探讨纳税评估在税收管理理论和实务中的枢纽作用,对我国新一轮的税收征管改革具有显著的指导作用。

The tax assessment in China is still in the practical period. This paper reviews the mature theory in the west, and emphasizes that the tax assessment is the hinge and basis of the taxation management theory and practice. Then paper will discuss the instructional function of the tax assessment to the tax management reform in China recently.