随着市场经济的发展和现代企业制度的推行，时常发生资产产权主体和使用权主体变动的经济活动，这些经济活动的开展都离不开资产评估。因此，资产评估在完善社会主义市场经济中发挥着越来越重要的作用。但是，我国开展资产评估的时间不长，评估结果是否会对税收产生影响，对此 With the development of the market economy and the implementation of the modern enterprise system, economic activities with frequent changes in the main body of the property rights and the right to use the assets occur. All these economic activities can not be separated from the asset evaluation. Therefore, asset appraisal plays an increasingly important role in perfecting the socialist market economy. However, the time for carrying out asset evaluation in our country is not long and whether the result of the assessment will have an impact on tax revenue.