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在税务稽查工作由“收入型”向“执法性”,“查账型”向“办案型”转换过程中,证据的重要性已引起了大家的共识。只有牢固树立证据意识,做到证据确凿、充分、规范,才能依法有效打击涉税违法行为。何谓稽查证据,如何搜集整理证据,在现有的《稽查业务操作规程》中没有统一、明确的规定,大家的理解也各不一致。笔者认为,税务稽查证据是指能够证明税务稽查案件真实情况的事实材料。税务稽查工作底稿是稽查证据的载体,是指稽查人员在执行税务稽查过程中的全部稽查工作记录和所获取的资料。整理证据的过程就是编制稽查工作底稿的过程。 税务稽查证据的种类可分为会计报表所依据的原始凭证与会计记录、其他来源的佐证信息两大类;从外在表现形式上分为实物证据、书面证据、口头证据等,这些证据可运用检查、监盘及查询、函证、计算、分析性复核等方式取得或找到线索。
The importance of the evidence has aroused the consensus of all the people in the course of converting the tax inspection work from “income type” to “law enforcement”, “checking type” to “handling the case type”. Only by firmly establishing a sense of evidence, so that the evidence is conclusive, sufficient and standardized, can we effectively crack down on tax-related violations in accordance with the law. What is the inspection evidence, how to collect evidence, in the existing “operating procedures for the inspection business,” there is no uniform and clear rules, we understand the inconsistency. The author believes that the tax audit evidence refers to the fact that the tax audit cases can prove the factual material. The tax inspection work draft is the carrier of the evidence for inspection and refers to all the inspection records and information obtained by the inspectors during the implementation of the tax inspection. The process of organizing evidence is the process of preparing the audit working papers. The types of tax auditing evidences can be divided into two categories: the original documents and accounting records on which the financial statements are based, and the supporting information of other sources; the external manifestation can be divided into physical evidence, written evidence and oral evidence, which can be used Inspection, monitoring and inquiries, correspondences, calculations, analytical reviews and other ways to obtain or find clues.