First of all, it needs to be guided that tax assessment is not a serious statutory administrative law enforcement act, but a management act implemented by the tax bureau. The tax bureau shall not exercise the power of auditing tax administrative law enforcement in the name of tax assessment. The results of tax assessment shall not be used as the basis for tax enforcement. In addition, tax assessment is a persuasion behavior of the tax bureau. If you find clues, you should communicate with the enterprise. If the clue is not a problem, reply internally. If you are wrong, don't look it up. The clue involves paying taxes, so the enterprise is advised to pay taxes; If the enterprises involved in tax payment don't listen, there is no good way, so they can only transfer to the tax inspection bureau, and there is no effective way to deal with their own eyesore. The essence of tax assessment is a kind of business negotiation. The tax authorities hope to get more taxes through negotiation, and enterprises hope to pay the least taxes through negotiation.