我国部分地区的税务部门在重构征管改革后的职能配置时,将引入纳税评估新机制作为强化管理功能、消除机构“疏于管理、淡化责任”缺陷的建设性措施。并作为深化征管改革的必由选择。实践证明,纳税评估是连接税款征收与税务稽查的有效载体;是提高税源监控能力和水平的一项具_体措施;是税务稽查实施体系的基础。纳税评估处于纳税申报之后,税务稽查之前,是税 When reconstructing the functional allocation after the reform of tax collection and administration, tax authorities in some areas of our country will introduce a new tax assessment mechanism as a constructive measure to strengthen the management function and eliminate the defects of the organization, neglecting management and diluting responsibility. And as an inevitable choice to deepen the reform of collection and administration. Practice has proved that tax assessment is an effective vehicle to connect tax collection and tax inspection; it is a measure to improve the ability and level of tax source monitoring and control; and is the basis of tax inspection implementation system. Tax assessment is in the tax returns, before the tax audit, is tax