Evaluation of tax payment, as a gradual management pattern, serves to establish the relationship of equability between taxpayer and tax authority as server and manager at the same time.

• 通过纳税评估这种相对温和的管理模式，可以在纳税人和税务机关之间建立起一种既有服务，又有管理，相对平等的税收征纳关系。