做好“纳稅鉴定”工作,是当前健全征收管理制度的一个重要方面,也是加强纳稅监督,密切征、纳关系,帮助企业做好纳稅工作的有效方法。工商企业应当纳些什么稅,在什么情况下纳稅,怎样纳稅,在稅法上虽然都有了统一的规定;但是由于每个企业的生产经营方 Doing a good job of “tax appraisal” is an important aspect of the current sound management system for tax collection. It is also an effective way to strengthen supervision over taxation, close ties with tax authorities, and help enterprises to do tax work well. Business tax should be what kind of tax, under what circumstances, how to pay taxes, tax law, although they have a uniform rule; but because each company’s production and operation side