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税收评定是与纳税评估相关的一个概念。本文首先介绍了税收评定与纳税评估的联系与区别,分析了如何在实践中区分这两个概念,进而对构建规范化的税收评定新格局提出了建议。
Tax assessment is a concept related to tax assessment. This paper firstly introduces the relationship and difference between tax assessment and tax assessment, analyzes how to distinguish the two concepts in practice, and then puts forward some suggestions on how to build a new pattern of tax assessment.