当前在纳税评估工作中，有以下一些问题应引起各级领导尤其是上级业务部门的重视：一、纳税评估工作的法律依据不充分纳税评估是在“征、管、查”三分离的税收征管模式下产生的，其初衷是为解决“疏于管理、淡化责任”的问题。按照依法治税的要求，任何形式的税务管理活动都必 At present, in tax assessment work, the following problems should be brought to the attention of leaders at all levels, especially the higher-level business departments: I. Insufficient Legal Basis of Tax Assessment The tax assessment is based on three separate tax collection Mode, the original intention was to solve the problem of “neglect management and dilute responsibility”. In accordance with the requirements of tax law, any form of tax administration activities must be