The Electronic Evidence Of Tax Inspection

With the development of economy and the coming of information age, the taxpayers’ production and management activities and the extent of financial accounting informationization is becoming higher and higher. Computerized accounting, e-commerce, electronic payment, and online trade are booming in various industries, and tax-related evidence shows, the trend of electronic digital. However, the traditional tax inspectors evidence for such changes appear to be at a loss what to do. Inspection of electronic evidence will undoubtedly be one is with the person’s will as the shift rule.Study on electronic evidence in the judicial field development is rapid, formed more normative system, while in the tax inspection field started relatively late, the relevant legal norms at a very early stage, are fragmented, electronic obtaining of evidence in tax check application also is at the start stage. At present, the tax inspection obtaining electronic evidence has three main ways:one is from the taxpayer’s direct access; two from the tax administration software download acquisition, three from the third party access. This paper mainly studies the first and the third ways of electronic forensics.In the reality work of the inspectors, the implementation of electronic obtaining evidence in tax inspection process face many problems. Such as electronic evidence obtaining electronic evidence is not a separate type of evidence, must be converted to the statutory evidence type to serve as evidence is collected; from the initial trial between ultimately, how to ensure the electronic evidence of "nondestructive evidence", in order to guarantee the authenticity of the evidence; electronic evidence on how to submit "original", in order to meet the original rules of evidence; taxation inspection rights lack judicial criminal investigation right of search, seizure, how the technical and procedural aspects of how to regulate, make tax administrators to have collected and fixed enterprise hidden tax evasion electronic evidence; facing the third party does not coincide with the evidence, relevant laws specified semantic is unknown, how to revise and perfect relevant laws etc..Current, vigorously promote the tax inspection of electronic evidence, must be built and perfect the legal system of electronic evidence. At this stage, can consider to rank lower department regulations, administrative rules form solutions of different areas within the electronic evidence, to establish a special judicial interpretation transitions involving electronic evidence, the final formation of single-line electronic evidence legislation.Electronic evidence and evidence should have equal power to prove, not to the "original" rule deny its probative force, and to the electronic evidence of the reliability and integrity of its authenticity.Appropriate to expand the tax inspection authority, tax authorities are granted the use of network and audit software audit of taxpayers, electronic data capture, as well as a review of business computer information system function and security permissions, clear taxpayers to the tax inspectors check the computer to actively cooperate and other obligations.Speed up the informatization construction of tax inspection, developed and generalized the use of electronic audit software, forced to standardize enterprise accounting software data interface, to train high-quality compound talents, tax inspection, the progressive realization of tax inspection of electronic evidence forensics automation, improve efficiency.