行政诉讼法的出台,对税务部门办理税务违章案件提出了更高的要求,但从目前情况看,相当一部份税务人员对“税务询问笔录”(以下简称“笔录”)缺乏较深的了解,加之做笔录又没有一套完整可操作的模式,在实际工作中,笔录常常出现手续不清、内容不全、表达不明等不规范情况,势必影响办案质量。为此,笔者结合自身的体会,就如何做好笔录,谈一些粗浅的看法。 The introduction of the Administrative Procedure Law has put forward higher requirements for the handling of tax cases by the tax authorities. However, from the current situation, quite a few tax officials lack a deep understanding of the “Tax Record Transcriptions” (hereinafter referred to as “transcripts”) Besides, there is no set of complete and operable modes for transcripts. In practical work, irregular transcripts, incomplete contents and unidentified transcripts often appear in transcripts and will inevitably affect the quality of case handling. To this end, the author combined his own experience, on how to do a good record, talk about some superficial views.