作为强化我国税收日常管理的一项重要制度,纳税评估的提出体现了国家税务总局税收征管实现精细化、科学化发展的要求,在国外税收实践中也被证明是一种比较有效的管理手段。但是,目前我国纳税评估的研究还主要是集中在技术层面上,缺少综合因素的分析,而且对实践执行中的问题研究 As an important system to strengthen the daily management of taxation in our country, the proposal of tax assessment embodies the requirements of refined and scientific taxation administration of the State Administration of Taxation. It has also proved to be a more effective management measure in the overseas taxation practice. However, at present, the research on tax assessment in China mainly focuses on the technical level, which lacks the analysis of comprehensive factors and studies the problems in practice implementation