税务稽查是查处违反税收行政法规等涉税违法行为的重要工作，是打击和抑制偷、抗、骗税等违法行为的重要手段，税务稽查的结果是税务机关行使行政处罚的根据，也是追究税务违法行为人刑事责任的基础。因此，在稽查工作中，必须十分重视和加强证据收集意识，把收集合法有效证据 Tax inspection is an important work in investigating and punishing violations of the tax-related tax laws and regulations, and is an important measure to crack down on and suppressing illegal acts such as theft, defamation and tax fraud. The result of tax inspection is the basis for the tax authorities to exercise administrative penalties and is also accountable for tax The basis of the criminal responsibility of the perpetrator. Therefore, in the inspection work, we must attach great importance to and strengthen the consciousness of evidence collection, the collection of valid valid evidence