给企业做纳税鉴定,是贯彻税收政策,完成税收任务的一个行之有效的方法。为了发挥纳税鉴定的作用,就要使它如实反映企业生产经营环节中有关纳税的事项,并和税法的规定结合起来。根据我们在实际工作中的体会,要做到这一点,就要首先深入实际了解企业生产经营情况,然后才能做好纳税鉴定。按照企业的各个生产经营项目,纳税鉴定的内容一般要包括税率、纳税环节、计税 Tax assessment of enterprises, is to implement tax policies, tax tasks to complete an effective way. In order to exert the function of tax appraisal, it is necessary to make it faithfully reflect the matters relating to tax payment in the production and operation links of an enterprise and integrate it with the provisions of the tax law. According to our experience in actual work, to do this, we must first understand the situation of production and operation in depth before we can make tax assessment. In accordance with the various production and management projects of enterprises, tax assessment generally include the contents of tax rates, tax links, tax