近两年来,出现了一个发人深省的社会问题:作为行政执法部门的税务机关在行政诉讼中败诉率很高,究其原因是多方面的。本文想就有关税务执法取证方面谈一些看法。 税务行政执法过程中,证据采集是一个非常基础而重要的工作。证据是证明事实的各种材料,是定案的基础与前提,在法律上,没有证据的事实不成事实。在行政复议和行政诉讼 In the past two years, there has been a thought-provoking social problem: the tax authority as the administrative law enforcement department has a high rate of defeat in administrative litigation for many reasons. This article would like to talk about some of the tax law enforcement forensics. Tax administrative law enforcement process, evidence collection is a very basic and important work. Evidence is the evidence of the facts of various materials, is the basis for the verdict and premise, in law, the fact that there is no evidence untrue. In administrative reconsideration and administrative litigation