税务检查询问笔录是随问随记,并要求当场记好,让被询问(调查)人当面履行法律手续的一种证据性文书。制作人不仅需要具备快速成文的能力,更需要把握笔录制作的应对技巧。笔者现就此问题谈谈自己的一点实践体会,以期抛砖引玉。一、必须理解税务检查询问笔录的基本概念《中华人民共和国行政处罚法》第三十七条第一款“行政机关在调查或者进行检查时,执法人员不得少于两人,并应当向当事人或者有关人员出示证件。当事人或者有关人员应当如实回答询问,并协助调查或检查,不得阻挠。询问或者检查应当制作 Tax examination inquiry transcripts are asked to keep in mind, and asked to keep a good spot on the spot, to be asked (investigating) to perform legal formality on the face of an evidential instrument. Producers not only need to have rapid written ability, but also need to grasp the coping skills of transcript production. The author is now talking about his own point of this practice experience, with a view to start a discussion. First, we must understand the basic concepts of tax examination inquiry transcript ”The People’s Republic of China Administrative Punishment Law,“ the first paragraph of Article 37 ”administrative agencies in the investigation or inspection, the law enforcement officers shall not be less than two, and should be to the parties Or the relevant personnel to produce documents.The parties or the relevant personnel should truthfully answer questions and assist in the investigation or examination, shall not obstruct the inquiry or inspection should be made