纳税鉴定(有的叫纳税鉴别),是税务机关给纳税单位的纳税事项所作的一种书面鉴定,是把税收政策、法令、规定等,落实到纳税单位的一种具体形式,也是纳税单位计算税金的合法依据。它对于税收征管工作起了很好的作用。只要自核自缴制度存在,纳税鉴定制度就不能取消。目前,在纳税鉴定中。受“协商办税”思想的影响,有时在一些问题上,不能严格区分征、纳双方应负的责任,发生扯皮现象。在一般情况下,在作纳税鉴定时,要求征纳双方对 Tax assessment (some called tax identification) is a written assessment made by the tax authorities to taxpayers’ tax matters. It is a specific form for implementing tax policies, decrees and regulations, etc., to taxpayers and is also calculated by the taxpayers Legal basis for taxes. It works well for tax collection and administration. As long as the self-pay system exists, the tax appraisal system can not be canceled. At present, in the tax assessment. Influenced by the idea of ​​“consultation and tax payment”, sometimes we can not strictly distinguish between requisitioners and creditors on some issues, and take the blame on both sides. Under normal circumstances, when making tax assessments, it is required to impose a right of both parties