目前,我国税收征管系统对居民企业与非居民企业之间涉税行为的监管尚有疏漏之处,可能导致国家税收流失。稽查实践证明,有效利用第三方信息对查证此类涉税行为中的偷税事实,弥补监管疏漏,具有重要作用。现将某典型案例介绍如下。一、案件由来2011年8月29日,根据国家税务总局的工作要求,北京市某区国税局稽查局对中国某银行股份有限公司2009~2010年的资本性交易项目进行专项检查。 At present, there are still some omissions in the supervision of tax-related behaviors between resident enterprises and non-resident enterprises in China’s tax collection and administration system, which may result in the loss of tax revenue in the country. Inspection practice has proved that the effective use of third-party information to verify tax evasion in such tax facts, to make up for regulatory omissions, has an important role. Now a typical case described below. I. Origin of the Case On August 29, 2011, according to the work requirements of the State Administration of Taxation, the inspection bureau of the State Administration of Taxation in a certain area in Beijing conducted a special inspection on the capital transactions of a Chinese bank from 2009 to 2010.