税务约谈是税收管理工作中的一项创新,是征收与检查的结合点。通过纳税评估、约谈辅导、纳税自查和约谈处理几个环节的逐步深入,构建起了以纳税人自主管理为基础的税收征管服务新体制。从实践效果看,税务约谈既能提高征税效率,又能给纳税人提供自我纠错的机会。 Tax interviews are an innovation in tax administration and a combination of expropriation and inspection. Through tax assessment, counseling and counseling, tax self-examination and interviews with the handling of several aspects of the gradual deepening of taxpayers to build a self-management tax administration based on a new system of service. From a practical perspective, tax interviews not only improve tax efficiency, but also provide taxpayers with opportunities for self-correction.