纳税评估中的约谈，是指税务机关根据评估工作底稿中各项指标所发现的疑点和问题，深入到纳税企业与其负责人进行有针对性的交谈，查找企业不正常申报的原因及偷税的途径，以验证其事实。在与企业进行交谈时，税务人员需要掌握一定的技巧和方法。一、文明礼貌、态度谦和首先要 The interview in the tax assessment refers to the doubts and problems discovered by the tax authorities on the basis of the indicators in the assessment of working papers. It goes deep into the taxpayers’ enterprises to conduct targeted conversations with their principals, find out the reasons for the enterprise’s abnormal filing, and evade tax evasion Ways to verify its truth. Tax professionals need to have some skills and methods to talk to. First, civilized manners, modest attitude first of all