浅析税务稽查电子取证的规范与应用

A Tentative Study on t he Standardization and Application of Electronic Evidence to Tax Inspection

随着社会信息化进程的不断推进,如何针对电子证据的隐蔽性、易篡改性,难以收集与固定性等特点,创新税务稽查手段,规范地应用电子证据,有效提升税务稽查案件的查处力度和质量,成为税务稽查工作关注的焦点。

With the development of the social informational process,we find something wrong with the application of electronic evidence.The author analyses the following characteristics,such as the electronic evidence of concealment,the state of changing easily,difficult collecting and fixing.As s result,it becomes the focus of tax audit work that we should regulate the tax auditing means,increase the effective investigation and quality for the tax audit case.