为了正确贯彻执行税收政策,提高征收管理质量,1982年,我们在进行工商税纳税鉴定的同时,选择了三户大集体工业、一户合作商业和二户街道工业,进行了所得税纳税鉴定试点,取得了比较好的效果。一、进一步明确了政策界限。纳税鉴定是把税收 In order to correctly implement the tax policy and improve the quality of collection and management, in 1982, while conducting the tax assessment of industrial and commercial tax, we selected three large collective industries, one cooperative commerce and Nido Street industry to conduct a pilot income tax assessment, Achieved a better effect. First, to further clarify the policy boundaries. Tax assessment is the tax