【摘要】 随着纳税评估的深入,纳税评估定位不清、配套改革不到位、税收信息化建设相对滞后和纳税评估水平低下等瓶颈已逐渐凸现,并制约着我国纳税评估作用的发挥。正确认识这些瓶颈并加以妥善解决,是推动我国纳税评估向纵深发展的关键。更多还原

【Abstract】 With the deep going of tax payment evaluation, some bottlenecks such as unclear positioning, failure of supporting reform, hysteresis in revenue information construction and low level of tax payment evaluation have gradually emerged. They restrict the exertion of tax payment evaluation of our country. Correctly recognizing the bottlenecks and properly resolving them is the key to promote the development of native tax payment evaluation.更多还原