纳税鉴定,是税务机关对纳税单位的纳税事项所作的书面规定,是把税收法令贯彻到纳税单位的一种具体形式,是征纳双方共同办税的依据。因此,做好纳税鉴定,对于贯彻依法办事,依率计征的原则,维护国家税收政策的严肃性,密切征纳关系,防止错税漏税,保证及时足额地把应收税款组织入库,都有重要的意义。 Tax assessment, the tax authorities for the taxpayers tax matters written by the provisions of the tax law is to implement a specific form of taxpayers, is the basis for both tax. Therefore, tax assessment should be carried out. For the principle of carrying out the principle of handling affairs in accordance with the law and on the basis of rates, safeguarding the seriousness of the state tax policy, earnestly adopting relations, preventing tax evasion and avoiding tax evasion, and guaranteeing the timely and full tax collection of tax receivables , Have important significance.