在国外税基评估可以说是历史悠久,有较成熟的税基评估理论体系、较先进的税基评估技术、较完善的税基评估争议制度。本文想积极借鉴国外税基评估的先进经验,为研究适合我国税基评估的基本理论和方法奠定基础。 Tax assessment in foreign countries can be said to have a long history, a more mature tax base assessment theory, a more advanced tax base assessment technology, and a more complete tax base assessment dispute system. This article would like to actively learn from the advanced experience of tax base assessment in foreign countries and lay the foundation for the study of the basic theories and methods that suit China’s tax base assessment.