"The actual tax burden is the same" is determined by tax assessment.

? Tax assessment means that the national tax authorities use certain procedures and methods to review, compare, analyze, and verify taxpayers based on their declaration materials and other collection and management information. A comprehensive assessment of the authenticity and accuracy of tax declarations within a certain period of time. Includes industry assessment and case assessment.

The National Taxation Bureau formulated the "National Taxation Bureau Tax Assessment Work Procedures" for tax assessment work in 2007, which stipulates the following procedures for assessment work: selection of assessment objects; desk analysis; interview explanation; on-site verification; Evaluate processing; evaluate compliance.

In every step of the assessment work, the tax authorities should assess the actual implementation of the enterprise according to relevant tax policies. If any behavior of underpaying taxes is discovered, corresponding documents should be formulated in accordance with the tax assessment procedures and entered into the tax assessment system. , organize tax collection into the treasury in accordance with the relevant provisions of the Tax Collection and Administration Law.