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的工作,作为稽查工作的中心和重点。 Tax inspection is an important work of investigating and punishing violations of the tax-related tax laws and regulations, and is an important measure to crack down on and suppress the illegal acts of theft, defamation and tax fraud. The result of tax inspection is the basis for the tax authorities to exercise administrative sanctions and also the basis for investigating the criminal responsibility of the tax offender. Therefore, in the inspection work, we must attach great importance to and strengthen the awareness of evidence collection, the collection of legitimate and valid evidence of the work as the focus of the inspection work.