苏省盐城市地方税务局孙欣路、蒋晓飞:《税收征管法》对纳税评估在税务管理中的地位、纳税评估的手段、纳税人在纳税评估中所要承担的义务等基本内容未作出明确界定。从税收实践来看,实行纳税评估并未达到预期效果,还增加了基层税务人员的工作负担。就目前我国的税制结构、信息 Sun Yan Road, Yancheng City Local Taxation Bureau of Jiangsu Province, Jiang Xiaofei: “Tax Administration Law” on the tax assessment in the tax management status, means of tax assessment, taxpayers in the assessment of tax obligations to do the basic content is not clearly defined. From the tax practice, the implementation of tax assessment did not achieve the desired results, but also increased the workload of tax officials at the grassroots level. At present, China’s tax structure, information