A Tentative Study on t he Standardization and Application of Electronic Evidence to Tax Inspection
Shiming Sun · Journal of Educational Institute of Jilin Province · 2010
With the development of the social informational process,we find something wrong with the application of electronic evidence.The author analyses the following characteristics,such as the electronic evidence of concealment,the state of changing easily,difficult collecting and fixing.As s result,it becomes the focus of tax audit work that we should regulate the tax auditing means,increase the effective investigation and quality for the tax audit case.