税务系统优化纳税评估体系的对策选择

On optimizing the response of tax assessment system in tax authorities

科学化、精细化管理是税收工作的着眼点和立足点，构建可操作性的纳税评估体系恰是科学化、精细化管理的助推器，是强化税源管理，提高税收征管质量和效率的有效途径，是税务系统尤其是基层税务机关税源监控部门与税收管理员的一项重要职责。税务机关整合内部系统资源和外部信息对优化纳税评估体系具有重要意义。

Scientific and precise management of the tax work is the focus of attention and starting point ; constructing the system of an operable tax assessment is precisely the boosters to assess scientific,precise management; building operational tax assessment system under fine management is an effective way to this way, and is an important duty of the tax authorities regulatory and tax administrators. Tt is of great significance that tax authorities integrated internal system resources and external information to optimize the tax assessment system.