纳税评估是税收征管的重要内容,包括确定评估对象—信息分析—评估—约谈—检查和归档等多个环节。目前,纳税评估存在两个方面的缺陷:一是和纳税人的沟通不够,存在一定的单向性和内容单一性;二是税源监控、纳税评估、税务稽查三者之间的互动式联系制度不完善,纳税评估对日常征 Tax assessment is an important part of tax collection and administration, including determining the object of assessment - information analysis - assessment - interview - inspection and archiving and other links. At present, there are two defects in tax assessment: one is that there is not enough communication with taxpayers, and there is a certain one-way and content unity; the other is the interactive contact system between tax source monitoring, tax assessment and tax inspection Imperfect, tax assessment of daily sign