从宏观角度看,税收是支持国家机器运转的基础,是国家为社会提供公共服务的财力支持,从微观角度看,税收是企业维持自身运作体系所需要获得社会公共服务而支付的成本。资产评估是一个微观范畴,主要是对公司法口径下的企业产权变动或者资产处置的价格提供一个参考依据,是所有权或者使用权变动前定价的一个工具。 From a macro perspective, taxation is the basis for supporting the operation of state machinery and the financial support of the state in providing public services to the community. From a micro perspective, taxation is the cost that enterprises pay for the social public services they need to maintain their own operation system. Assets appraisal is a microcosmic category. It mainly provides a reference for the change of the enterprise property rights or the disposal price of the assets under the corporate law, which is a tool for pricing before ownership or usufruct change.