英文名称：Joint Assessment 中文名称：合并评税指将总收入合并再扣除免税额之后的金额进行税款缴纳。e.g. A joint assessment report of Myanmar, the Association of Southeast Asian Nations (ASEAN) and the United Nations (UN) estimated the total damage and losses due to the cyclone storm at 4.4 to 4.5 trillion Kyats ( 4.02 to 4.13 billion U.S. dollars).