纳税能力估算是近年来才发展起来的一项旨在量化税收与经济关系的宏观分析方法，它通过较为准确地量化潜在的税收规模，使得以征收率来衡量各地区的税收征管水平成为可能，并为进一步完善税制结构等提供了量化依据。本文通过简要地介绍纳税能力估算的有关情况，以供读者了解此 Tax assessment is a macroscopic analysis method developed in recent years to quantify the relationship between taxation and economy. It quantifies the potential tax scale more accurately and makes it possible to measure the level of tax collection in different regions by the rate of collection. It also provides a quantitative basis for further improving the tax structure. This paper briefly introduces the tax situation to estimate the relevant information for readers to understand this