概括来说，自我评税可以是纳税人如果认为自己（根据现行法规）需要纳税的话，他就要主动向税务机关领取报税表，填报要当后连同应缴税款一同交回税务机关。自我评税的好处有不少，其中对执行机关来说最大的好处是能够善用资源，在有限度的人力资源底下作出最有效的调用以完成? In a nutshell, self-assessment can be that if a taxpayer considers himself or herself (under current laws and regulations) liable to tax, he or she will take the initiative to collect the tax return from the tax authorities, which should be submitted to the tax authorities together with the tax due. There are many benefits to self-assessment, of which the greatest benefit to implementing agencies is the ability to make the best use of resources and to make the most effective calls to accomplish them with limited human resources.