一、纳税评估的基本内涵纳税评估是指税务机关根据收集的涉税信息,在国家有关法律和政策法规的框架内,综合税收学、财务会计学、数学、计算机科学、管理学等学科知识,运用科学的技术手段和方法,按照统一的程序,分析纳税人纳税情况的合理性,及时发现纳税行为可能出现的错误和异 First, the basic connotation of tax assessment Tax assessment refers to tax authorities based on collected tax-related information, within the framework of the relevant state laws and regulations and laws, integrated tax, financial accounting, mathematics, computer science, management science and other disciplines, Use of scientific and technical means and methods, according to a unified procedure, analysis of the taxpayers tax situation is reasonable, timely detection of tax behavior may appear errors and differences