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纳税评估是目前国际上一种较为通行的税收管理方式。在我国,税收信息化的逐步发展以及现行的“征、管、查”三分离和由分税种管理转变为分区域管理的征管模式,给纳税评估的推广实施提供了一种可能。
Tax assessment is currently a more common tax management in the world. In our country, the gradual development of tax informationization and the current separation of tax collection, management and inspection and the transformation from tax classification management into the mode of collection and management of subregional management provide a possibility for the promotion and implementation of tax assessment.