1. In terms of tax assessment, tax assessment refers to the management behavior of tax authorities to make qualitative and quantitative judgments on the authenticity and accuracy of tax returns (including application for tax reduction or exemption and deferred tax refund) of taxpayers and withholding agents by using the method of comparative analysis of data and information, and to take further collection and management measures.
Two, from the perspective of tax inspection, tax inspection is the tax authorities in accordance with the law of taxpayers and withholding agents to fulfill their tax obligations, tax inspection and handling work. Tax inspection includes daily inspection, special inspection and special inspection. The basic task of tax inspection is to investigate and deal with tax violations according to national tax laws and regulations, safeguard tax revenue, maintain tax order, promote tax payment according to law, and ensure the implementation of tax laws.
Tax assessment:
Tax assessment is one of the ways for tax authorities to manage and provide tax services for taxpayers to fulfill their tax obligations. Through the implementation of tax assessment, we can find the shortcomings in the process of collection and management, strengthen the management monitoring function, reflect the civilized thought of service-oriented government, and integrate services into management. It plays an important role in helping taxpayers find and correct mistakes and omissions in the process of fulfilling their tax obligations, and correcting taxpayers' tax awareness and ability to fulfill their tax obligations.
Tax inspection:
Tax inspection is an important step and link of tax collection and management, and it is a form for tax authorities to inspect and supervise taxpayers' tax payment on behalf of the state according to law. The basis of tax inspection is various tax laws, regulations and policies with various legal effects. Specifically, it includes daily inspection, special inspection and special inspection.