“税额查定”常见的英文表达可以是 “assessment of tax amount” 或者 “determination of tax liability” 。
“assessment of tax amount” 侧重于对税额金额的评估、确定这一行为过程。
“determination of tax liability” 更强调确定纳税人应承担的纳税义务(即税额相关) ,突出一种对纳税责任和金额的明确判定。