纳税鉴定，在《征管法冲未作规定，这主要是从三个方面考虑的：一是纳税鉴定只是税务机关依法行使职权的一种具体管理方法，在法中不写，税务机关仍然可以继续作这项工作，并不涉及越权行政问题。二是考虑到从实际工作中来看，对纳税人搞纳税鉴定，有有利的一面，如可以减少差? Tax assessment, "the collection and administration of law is not provided for, which is mainly from three aspects: First, the tax assessment is only a tax authority to exercise its powers according to a specific management method, not written in the law, the tax authorities can still continue This work does not involve the issue of ultra vires administration. Second, taking into account the actual work from the point of view, the taxpayers engaged in tax identification, there are positive aspects, such as can reduce the difference?