Because after the assessment of taxes and large penalties, tax collection officers can civilly seize assets to pay the additional taxes, thus depriving an individual of untaxed profits.

因为在增加应纳税额和课以处罚之后，税收官员就可以依据民事程序扣押财产以支付增加的税款，以次收缴违法者所获得的利润。

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Tax assessment is a key part of tax collection and management. ln the Western countries where the tax system is relatively perfect, there is standard tax assessment system.

税收评估是税收征管的一个重要环节，西方税制比较完善的国家已建立起十分规范的税收评估体系，而我国的税收评估工作还处于混乱、无序的状态。

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But in between came the defeat by the unions of Christian Sautter, Mr Strauss-Kahn's successor, in his attempt to reform a tax system which has different institutions for assessment and collection and is therefore both inefficient and costly.

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