Study On The Basic Problems Of Evidence In Tax Check

"Base on the reality, law is the yardstick" is the basic principle that we must obey in administrative executing law and the justice. For understanding the case correctly and cultivate a good basis for executing the law, we must depend on the evidence, use evidence to prove the reality. The tax check can not become exception. The taxes investigate is the summation about the tax department to investigate the tax from the obligor of tax. Gather and use the evidence can reflect the investigate of implement and the investigate of checking. Gathering, estimating, and use the evidence need the special knowledge about law; it is the difficulty in the tax investigates. It also limit the quality of investigate. In the practice, because in the tax investigate there is recklessness and illegal. And the investigate people is unqualified for their work, it happen that the tax department has no enough evidence in the administrative lawsuit or lose a lawsuit because the evidence is illegal. The process of evidence investigates include: gathering the evidence, checking the evidence and execute the evidence. So, there are four parts in our article. It include summarize of evidence of tax investigate, the gathering the evidence of tax investigate, estimating the evidence of tax investigate, executing the evidence of tax investigate. The chapter one is the summarize of evidence of tax investigate. This part include the concept of tax investigate and the characteristics of tax investigate. The concept of tax investigates means the people of tax investigate survey the evidence to execute this to prove that the obligor has the illegal reality by the legal process in the common cases and the special cases. It belongs to administrative executing law. There are three characteristics about this, the nature of closed relation, the nature of regulation, the nature of truth. In addition, comparing with the other evidence of administrative executing law, the evidence of tax investigates has the special meaning: A. The nature of special technology, in this process we must use the knowledge about the accountant. B. The nature of connecting, the evidence is connected with the economic activity. C. It has the nature of double meaning; it has two nature about the writing evidence and the material evidence. In the chapter two, the main content is the gathering of evidence in the everyday tax investigates. The first is that gathering the evidence obeys the law. The second is that gathering the evidence must objective and truthful. The third is that gathering the evidence must enough. The fourth is that gathering the evidence must be on time. In addition, we discuss the method of obtain the evidence. The main method is investigating the accounts. Investigating accounts means using systemic method to investigate the detail about the accounts. There are five methods about this in this article. We mainly discuss the illegal accounts, the accounts is beyond real accounts, its purpose is to avoid the tax for obtaining the illegal profit.After we finish gathering the evidence, we must checkup the evidence, so we can draw the final conclusion. The chapter three is concerned that how we checkup the evidence of tax investigate. It includes that checkup the writing evidence and material evidence; the statement of defendant; the statement of witness; the material of vision; the conclusion of identifying; the checking record. The evidence of checkup means the people of tax investigate draws the conclusion about the cases by analyzing the evidence that they gather and find the relation with the reality. There are three parts in this concept: A. Checkup the availability of the evidence B. judging the value of the evidence. C. Judging the legislation. The Chapter four is about executing the evidence. This theory often is used in the gathering evidence, judging the evidence. We must separate the direct evidence from the indirect evidence and exclude the illegal evidence. During the investigating, we must depend on some principle to ana...