浅谈税务稽查取证工作

A Tentative Analysis on Obtaining of Evidence in Tax Inspection Practice

在税务稽查中取得的各种证据是做出税务行政处理决定的最直接的依据。目前,我国在税务稽查取证的实践中存在取证不够确凿、充分;手段和方式相对单一;取证权限不足、取证工作难度大;取证后的证据保管不力等问题。针对这些问题,本文提出了相关的建议。

Obtaining of evidence in tax inspection practice is the most direct basis for making administrative decisions. This paper analyzes issues in obtaining of evidence in tax inspection practice such as insufficient and inconclusive evidence, inadequacy of measures and authority of obtaining of evidence, and the poor performanee in the safekeeping of evidence. The paper then gives corresponding solutions for the issues mentioned-above.