山西省大同市国家税务局开发区分局自2002年开始在涉外企业和商贸企业实行了纳税评估和审核评税,取得了明显效果。针对外资企业避税和商贸企业零税负申报时有发生的现象,该局采取健全纳税评估工作运行机制的办法,重点对外资企业和商贸企业进行纳税评估,强化纳税申报环节的审核 Datong City, Shanxi Province, the State Administration of Taxation Development Zone Branch since 2002 in foreign-related enterprises and commercial enterprises to implement a tax assessment and audit assessment, and achieved remarkable results. Aiming at the phenomenon of tax avoidance of foreign-funded enterprises and zero tax burden of commercial enterprises, the council adopts a method of perfecting the operation mechanism of tax assessment work, focusing on the assessment of tax payment by foreign-funded enterprises and commerce and trade enterprises and strengthening the examination of the tax declaration links