对建立我国税收评估体系的研究

Research on the establishment of China′s tax-assessment system

税收评估是税收征管的一个重要环节 ,西方税制比较完善的国家已建立起十分规范的税收评估体系 ,而我国的税收评估工作还处于混乱、无序的状态。通过评介国外税收评估的做法 ,提出现阶段我国税收评估模式的选择及实现措施。

Tax assessment is a key part of tax collection and management.ln the Western countries where the tax system is relatively perfect,there is standard tax assessment system.Whereas,China′s tax assessment is still in disorder.lntrodncing the tax assessment practice abroad,the present paper presents the choice of the assessment models for China′s present stage and the measures for its realization.