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税务和解是指税务机关对于课税基础事实或证据之采认,经过职权调查仍不能确定或虽能够确定但需耗费过巨,为了稽征效率,有效达成课税目的,而与纳税义务人平等协商、互相妥协达成合意的行为或解决方案.通过征纳双方的和解,能够起到定分止争,提高稽征效率,增加国库收入,消除税收债权债务的不确定状态,保障纳税义务人程序参与的功能和作用.“,”The tax reconciliation refers to that the tax institution can't determine or cost excessively in order to determine the basic fact or the evidence of tax during the process of the authority investigation,then for the purpose of levy efficiency and achieving the assessment goal effectively,the tax institution use the behavior or the method through the consultation with the taxpayer on the basis of equality and mutually compromise to get the acceptable agreement.Through the negotiation,the reconciliation can play the function and the role of stopping the struggle,enhancing the levy efficiency,increasing the state treasury income,determining the tax credit rights and debts,safeguarding the taxpayer's procedure participation.