取证,顾名思义,就是在涉税鉴证项目实施中,用来证明鉴证意见正确、情况真实的鉴证证据的收集和获取。正确地掌握证据的收集、判断和使用,是使涉税鉴证做到客观、公正的重要条件。因此,取证是涉税鉴证工作中的一个重要步骤。一、证据在涉税鉴证中的重要作用 Forensics, as its name implies, is the collection and acquisition of forensic evidence that the forensic opinions are correct and the facts are true in the implementation of the tax forensics project. Correctly grasping the collection, judgment and use of evidence is an important condition for making the tax-related verification objective and fair. Therefore, forensics is an important step in the tax certification. First, the evidence in the tax certification in the important role