怎样对申报亏损企业进行有效的纳税评估是税务检查工作的核心。本文首先对日本税务部门纳税评估工作流程进行了较为详尽地介绍,并在总结日本纳税评估工作特点的基础上,对我国纳税评估工作提出了若干完善对策。 How to declare a loss-making enterprises effective tax assessment is the core of tax inspection. This paper firstly introduces the tax assessment work flow of Japanese tax department in detail, and on the basis of summarizing the characteristics of Japanese tax assessment work, puts forward some countermeasures to our country’s tax assessment work.