The emphasis of assess is the quantity of department earning of revenue, neglecting the correctness of the revenue system Sixthly, problems of ensuring the revenue service.

• 税收计划、考核指标是手段。要努力实现目的与手段的统一，就必须要探索和建立适合我国国情的税收能力评估机制和税收收入预测制度，科学地制定税收计划，要合理设置征管量考核指标。