增值税日常稽核评税是国税机关根据纳税人纳税申报与财务资料及有关信息,运用科学的业务手段和方法,对其纳税情况的真实性、准确性、合法性进行审核、分析和综合评定,及时发现、纠正和处理纳税错误的一种管理办法。我市几年来开展增值税日常稽核评税工作,有所收获,但效果不明显。2001年9月,我市国税系统机构改 Daily Audit of Value Added Tax Assessments are the tax authorities to review, analyze and assess the authenticity, accuracy and legality of their tax payment based on tax returns and financial information of taxpayers and relevant information, and use scientific business methods and methods. Timely find, correct and deal with tax errors a management approach. In the past few years, the city carried out daily auditing work of value-added tax and gained some profits, but the effect is not obvious. September 2001, the city tax system to change institutions