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一、纳税评估的工作定位纳税评估是指税务机关根据纳税人报送的纳税申报资料、财务资料和日常掌握的征管资料及其他涉税信息资料,运用一定的技术手段和方法,对纳税人的涉税信息进行审核与分析,并依法及时进行评定处理的管理工作。纳税评估是连接税款征收与税务稽查的有效载体,是提高税源监控能力和水平的一项具体措施,是税务稽
First, the tax assessment of the work orientation Tax assessment refers to the tax authorities based on the taxpayers to submit tax returns, financial information and day-to-day collection of information on tax collection and other tax information, the use of certain technical means and methods of taxpayers Tax information review and analysis, and timely assessment of the management of the work. Tax assessment is an effective vehicle to connect tax collection and tax inspection, and is a concrete measure to improve the monitoring ability and level of tax sources.