一、开展稽核评税工作有利于提高稽查质量 由于稽核评税工作的推行,使我们在稽查检查和税源管理之间成功地设置了一个缓冲地带,可及时发现企业的一般性的违章行为并采取相应的措施。这一工作的推行,对于纳税人来说,可以在税收稽查之前及时发现纠正自己的涉税问题。而这一机构的设置,使税收征管模式更加完善,大大加强了税收管理力度,使纳税人的零负申报率明显下降。另一 I. Carrying Out Audit and Assessment Work Helps to Improve the Quality of Auditing Due to the implementation of the audit and assessment work, we successfully established a buffer zone between audit inspection and tax source management to detect and take timely measures of the general violation of the enterprise Appropriate measures. The implementation of this work can, for taxpayers, find timely rectification of their tax-related problems before tax inspection. The establishment of this institution has made the tax collection and management more perfect, greatly strengthened the tax administration and made the taxpayers’ zero-negative reporting rate significantly lower. another