纳税评估,包括两种类型:一种是税务机关根据纳税人提供的纳税资料及日常掌握的涉税资料,运用一定的技术手段和方法,对纳税人一定纳税期内纳税情况的真实性、准确性及合法性进行综合评估,及时发现和纠正涉税违法违规行为的一种税收管理方式,即税务机关的直接评估;另一种是纳税人 Tax assessment, including two types: one is the tax authorities based on the taxpayers to provide tax information and daily control of tax-related information, the use of certain technical means and methods of taxpayers during a certain tax period, the authenticity of the tax situation is accurate Sex and legitimacy of a comprehensive assessment of timely detection and correction of tax-related violations of a tax management approach, that is, the direct assessment of the tax authorities; the other is the taxpayer