随着网络和信息技术的应用,纳税人信息化建设发展迅速,会计电算化、电子合同、电子支付、电子交易等电子手段不断涌现,纳税证据的电子化,无疑给我国传统的税务稽查取证工作带来新的挑战。如何应对纳税人信息化形势下的涉税违法行为,已成为当前税务稽查取证工作的一个重要课题。 With the application of network and information technology, the informatization of taxpayers has developed rapidly. Electronic means such as computerized accounting, electronic contract, electronic payment and electronic transaction are emerging continuously. The electronicization of tax evidence undoubtedly gives our country traditional tax inspection evidence Work brings new challenges. How to deal with the tax-related illegal activities under the information situation of taxpayers has become an important issue in the current tax inspection and evidence collection work.