论文部分内容阅读
纳税评估是现代税收征管的一项重要措施,也是风险应对的重要方法,是进一步减少纳税及执法风险,降低税收成本的主要环节;主要根据纳税人的各种纳税申报资料和日常税收征管资料,运用信息化手段通过一定的工作程序,对纳税人依法履行纳税义务的准确程度进行综合评定,并督促纳税人自查自纠,及时发现、纠正和处理纳税行为中的错误和异常申报问题的一项管理活动,是帮助纳税人消除税收风险,提高税法遵从度的重要措施。
Tax assessment is an important measure of modern tax collection and management and an important method of risk management. It is the main link to further reduce the risk of tax and law enforcement and reduce the tax cost. According to taxpayers’ various tax returns and daily tax collection and management information, Through the use of information technology through certain procedures, taxpayers to fulfill the tax liability of the accuracy of a comprehensive assessment, and urged taxpayers self-examination and correction, timely detection, correction and handling of tax errors and anomalies in the declaration of a Article management activities, is to help taxpayers eliminate tax risks and improve the compliance with the tax law an important measure.