基层税务机关做好对企业的纳税鉴定工作,是正确贯彻执行党和国家的税收政策,保证完成税收任务的重要方法。同时,做好纳税鉴定,正确、具体地指导企业纳税,也是对企业实行纳税监督,保证把企业实现的税款及时、足额地收起来的必要手段。我们国家的税收,是对人民所创造的财富进行分配的一种工具。税收政策反映着国家通过税收对各种经济成分,各种产品提取多少积累,体现了应当鼓励什么,应当适当地控制什么。所以,税收政策贯彻执行得好 The tax authorities at the grassroots level do a good job in taxation appraisal of enterprises, which is an important method for correctly implementing the party’s and the state’s tax policies and ensuring the fulfillment of tax tasks. At the same time, good tax identification, correct and specific guidance of corporate taxation, but also the implementation of tax supervision of enterprises, to ensure that the taxes realized by enterprises in a timely and full manner necessary means put away. Taxation in our country is a tool for distributing the wealth created by the people. The tax policy reflects how much the state accumulates through taxation on various economic components and various products, reflects what should be encouraged and what should be appropriately controlled. Therefore, the tax policy is well implemented