纳税评估是税务机关运用数据信息对比分析的方法,对纳税人、扣缴义务人纳税申报的真实性和准确性做出定性和定量判断,并采取进一步征管措施的管理行为。做好纳税评估是提高税收征管质量和效率的有效途径,能够降低税收风险,减少税款流失。 Tax assessment is a method by which the tax authorities use the comparative analysis of data and information to make qualitative and quantitative judgments on the authenticity and accuracy of the tax returns of taxpayers and withholding agents and to take the management actions of further tax collection measures. Doing tax assessment is an effective way to improve the quality and efficiency of tax collection and administration, which can reduce the tax risk and reduce the loss of tax.