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信息时代下的电子证据给传统的证据理念带来了极大的冲击,同时也给税务行政带来了极大的挑战。会计电算化、税收信息化使得税务行政和电子证据变得息息相关。然而起步晚、研究浅、运用少导致的一系列电子证据在税务行政应用中的问题逐渐暴露。本文从宏观立法和微观意识及实际操作方面阐述了税务部门如何应对电子证据在税务行政应用中的问题。
Electronic evidence under the information age has brought great impact on the traditional concept of evidence, but also brought great challenges to tax administration. Accounting computerization, tax information makes tax administration and electronic evidence become closely related. However, late start, research shallow, the use of a small number of electronic evidence caused by the gradual exposure of tax administration applications. This article elaborates how the tax department should deal with the application of electronic evidence in tax administration from the perspective of macroeconomic legislation, micro-awareness and practical operation.