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新的征管模式运行以后，为了解决税收征管的虚化问题，对一般纳税人企业实施纳税评估。纳税评估，是指对纳税人提供的资料进行审核、评定和分析，据以确定其纳税的合理性和准确性，并按照一定的程序对其纠正和处理的过程。国家税务总局最近下发了通知，要求对商贸企业开展纳税
After the operation of the new collection and management model, in order to solve the problem of tax collection and management of virtual taxpayers enterprises to implement tax assessment. Tax assessment refers to the process of reviewing, assessing and analyzing the information provided by the taxpayer to determine the rationality and accuracy of its tax payment and to correct and handle it in accordance with certain procedures. The State Administration of Taxation recently issued a circular calling for the taxation of commercial enterprises