Abstract:If the tax authorities can not calculate of the tax base by books, documents and other direct information in law, they should apply to determine the reasonable approach by all types of indirect information, this is tax estimation. It is reasonable because of the protection of national revenue, tax fairness, but if it abused, it should be against the interests of taxpayers. Anglicizing by Structure of Right and obligation on tax estimation, one is to define clearly both taxpayers and tax authorities of rights and obligations, other is to the restraint and incentive to achieve the just and reasonable through structure of taxpayer cooperated obligations, the right to tax estimation of tax authorities and the right to appeal of taxpayers.