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税收评估是介于纳税申报与税款征收之间的一个环节。这个概念的引入 ,不仅把原来相互脱离的税收资料与税款征收紧密联系起来了 ,而且使整个税收征管工作形成了更加牢固的链条。山东省国家税务局在税收评估理论上的探索与实践 ,其重要意义 ,不仅使税收征管的前景蓝图变得更加清晰、更加完整 ,并且将税收征管中大规模计算机、网络化的运用效果呈现出来
Tax assessment is a link between tax declaration and tax collection. The introduction of this concept not only links up the tax information that was originally separated from each other with the tax collection, but also makes the entire tax collection and management form a more solid chain. The significance of Shandong Provincial State Administration of Taxation in the exploration and practice of tax assessment theory not only makes the blueprint for the prospect of tax administration clearer and more complete but also presents the application effects of large-scale computers and networks in tax collection and administration