《行政诉讼法》第三十一条规定：行政诉讼证据分为八类，即书证、物证、视听材料、证人证言、当事人的陈述、鉴定结论、勘验笔录和现场笔录。以上证据经法庭审查属实，才能作为定案的根据。由于各种证据的特点不同、作用不一，稽查人员在税务案件调查中，应注意证据收集的方法? Article 31 of the Code of Administrative Procedure stipulates that there are eight categories of evidence in administrative litigation: documentary evidence, material evidence, audiovisual material, witness testimony, statements of parties, conclusion of appraisal, transcripts of on-site examination and on-site transcripts. The above evidence is verified by the court, in order to be the basis of the verdict. Due to the different characteristics of various evidence, the role of different examiners in the tax case investigation, should pay attention to evidence collection methods?