《财政》1982年第6期发表了尹永和同志的文章《应当改进纳税鉴定制度》。对这个问题,我也谈一点粗浅的看法。尹永和同志的文章谈到,在纳税鉴定中,由于受“协商办税”思想的影响,一方面,税企双方难免发生意见分岐,不好解决;另一方面,由于纳税鉴定要由双方盖章后才据以共同遵守执行,当税法规定有变动时,如果企业不同意修改鉴定,新的税法规定就执行不了。所以,他建议把纳税鉴定改为“纳税核定书”的形式,由基层税务机关通知纳税单位依照缴税 “Finance”, No. 6, 1982, published Comrade Yin Yonghe’s article entitled “The Tax Appraisal System Should Be Improved.” On this issue, let me also talk a little superficial opinion. Comrade YIN Yong-hao’s article said that in the tax appraisal, due to the influence of the idea of ​​“consulting and taxing”, on the one hand, it is inevitable for both taxpayers and enterprises to diverge their opinions and is not well resolved; on the other hand, Only when the two sides stamp their seals will they abide by the common enforcement. When there is a change in the tax laws, the new tax laws will not be enforced if the enterprises do not agree to amend the appraisal. Therefore, he suggested that the tax assessment be changed to the form of “tax approval”, the tax authorities at the grassroots level shall notify the tax authorities in accordance with the tax payment