纳税评估属于现代国际通行的税收管理手段。随着我国税制改革的逐渐深入，税 收治理水平不断提升，我国的纳税评估工作也逐渐在日常税收管理工作中占有越来越 重要的地位。钢铁行业属于L县的支柱产业，钢铁行业的税收能否达到应收尽收关系 着L县财政的平稳运行。随着国地税合并的步伐逐渐加快，构建适合L县钢铁行业的 纳税评估模型迫在眉睫。 论文以构建科学合理的钢铁行业纳税评估模型为核心内容。在明确钢铁行业范围、 分析L县钢铁行业的特征及涉税风险的基础上，利用文献研究法、案例分析法和数理 统计等研究方法，建立了适合L县钢铁行业的纳税评估模型。模型包括指标体系、预 警阈值和评估方法，并通过案例分析的方式演示模型的使用方法。论文致力于还原行 业纳税评估模型建立的全流程，创新模型的指标体系，科学计算指标的预警阈值，科 学制定纳税评估方法，为基层税务机关构建纳税评估模型、高效率高质量开展纳税评 估工作提供可复制、可借鉴的经验。 关键字：纳税评估；行业纳税评估模型；钢铁行业 II Abstract Tax assessment is a modern international common means of tax administration. With the gradual deepening of tax reform in China, the level of tax administration is constantly improving, China's tax assessment work has gradually occupied an increasingly important position in the daily tax management. The iron and steel industry belongs to the pillar industry of L county. Whether the tax revenue of the iron and steel industry can reach the receivable or not is related to the stable operation of the finance of L county. With the gradual acceleration of national and local tax consolidation, it is urgent to build a tax assessment model suitable for L County iron and steel industry. The paper takes the construction of a scientific and reasonable tax assessment model for iron and steel industry as the core content. On the basis of defining the scope of iron and steel industry, analyzing the characteristics of L County Iron and steel industry and tax-related risks, a tax assessment model suitable for L County Iron and steel industry is established by using the methods of literature study, case analysis and mathematical statistics. The model includes index system, early warning threshold and evaluation method, and demonstrates the use of the model through case analysis. This paper is devoted to restoring the whole process of the tax assessment model, innovating the index system of the model, scientifically calculating the early warning threshold of the index, and scientifically formulating the tax assessment method, which can be used as a replicable and referential experience for the grass-roots tax authorities to construct the tax assessment model and carry out tax assessment with high efficiency and quality.