我国纳税评估工作的问题与对策研究  

On the Progress,Questions and Countermeasures of the Tax Payment Evaluation in China

作　　者：何晓蓉[1] 徐庆军[1] 

机构地区：[1]中南林业科技大学评估建设处,湖南长沙410004

出　　处：《中南林业科技大学学报（社会科学版）》2009年第4期84-87,共4页Journal of Central South University of Forestry & Technology（Social Sciences）

基　　金：中南林业科技大学青年科研基金"税收成本与效率在我省招商引资中的应用研究"(编号:08QY085)

摘　　要：纳税评估是提高税源监控能力的一项重要措施,在我国税务机关试行近十年来,在制度建设、评估体系方法、软件开发等方面都取得了一定进展,但在思想认识、信息渠道、人员素质和信息平台建设等方面仍然有较多的问题。因此,应加强内部建设管理,提升法律授权层次,建立纳税评估信息共享机制,提高纳税评估信息处理水平。The tax payment evaluation is an important measure on improving the tax source monitoring abilily. Some progress has been made on system construction, evaluation system method, software development and software development in Tax authorities in the past ten years. There are still many problems in ideological recognition, information channels, and personnel quality and information platform construction. Therefore, the internal construction management should be strengthened, the law authorization level enhanced, the sharing mechanism of tax assessment information be established, and the information processing level of tax assessment be improved.

关 键 词：纳税评估 组织体系 信息平台 

分 类 号：F812.42[经济管理—财政学]