Tax assessment method and device

The invention provides a tax assessment method and device, and the method can generate a plurality of tax exemption rules based on a tax assessment template, and the tax exemption rules indicate a taxexemption condition, a tax exemption dimension, and a tax exemption type. When the target account to be subjected to tax calculation exists, it is determined whether there is a tax exemption rule satisfied by the target account in the plurality of tax exemption rules (for one tax exemption rule, if the target account and target account information related to the tax-free type indicated by the tax-free rule meet the tax-free condition indicated by the tax-free rule under the tax-free dimension indicated by the tax-free rule, it can be considered that the target account meets the tax-free rule); and when the target account exists, the interest tax of the target account is avoided. The plurality of tax-free rules are generated based on the tax calculation template, and the problems that thetax calculation mode in th