A Research On The Theory Of Tax Inspection Evidence

Taxation is a particular distribution relation, which is formed by levying to the taxpayers compulsorily. It carries out according to the Laws and regulations,and arms to meet the needs of state functions。Usually, 90% of the day financial resources, which run a country normally, come from taxes。Taxation is of great importance to a country. Tax could not only rely on tax declaration,but tax inspection as a last line of defens. Tax inspection is necessary to ensure the fiscal revenue, the right order for taxation and fair competition. In this cas, taxation is not only a tool to meet the needs of the general expenditure of public managemen, but also a tool of national economic regulation.Tax inspection, by strong evidence against violations of tax laws and regulations, is a good way to maintain the solemnity of the implementation of tax laws and the order of taxation. It can raise the consciousness of taxpayers, effectively curb the spread of tax-related crimes, and ensure the full realization of the functions of state tax revenue. However, the problems of tax inspection remain in China between rightness and validity,right and obligation. It is ultimately due to our status of tax law. Many departments enact regulations, but laws, which are usually a large number of regulatory documents.This paper, based on the former researches, summarized and constructed the system of the principles of tax inspection evidence. The author tried to analyze under the theories of evidence, the responsibility of testification and the standard of testification, etc. The author also referred the evidence of criminal and civil cases of domestic and foreign researches to make sure that laws must be strictly enforced, and violations of the law must be investigated and dealt with. The system of tax inspection evidence must take full account of justice, efficiency and convergence of the new system with the old one, etc. The well-ordered system makes sure that our tax inspection carries out well.In sum,this paper took evidence theory as a guide, by the means of empirical and comparative methods defined the concept of evidence of tax inspection. We discussed the basic issues of evidence collection,review and determination, the responsibility of testification. The paper contributes to improve tax inspection quality, and has a positive impact on the reform of the tax inspection.