Making an Inquiry Record of Tax Cases The Six-law Inquiry Record refers to the records made by tax inspectors when they investigate the parties, witnesses or insiders in tax law enforcement. A good record of inquiry will help to handle the case correctly and smoothly, otherwise it will get twice the result with half the effort and cause passive work. Accordingly, the author tries to summarize the practical operation methods in the inspection work as follows and discuss with tax colleagues. First of all, understand the case and draw up an outline. Before the inquiry, the investigators should make full preparations, understand the details of the case and the characteristics of the interviewee, and draw up an inquiry outline. The parties shall be questioned separately, and there shall be a recorder at the same time. Second, pay attention to the way and the language should be standardized. For example, the general standard of the first question is: "We are an IRS inspection staff. Today, we know about tax-related matters from you according to law. You should answer truthfully, and you will be liable for lying and perjury. Did you hear clearly? " The end of the inquiry should generally be standardized as: "Is the above statement true or false?" Third, be sincere, patient and meticulous. Inspectors should be good at communicating with witnesses. During the conversation, we should not only preach policies to improve the ideological understanding of witnesses, but also pay attention to ways and means, grasp priorities, and let witnesses truthfully tell all the cases involved. Fourth, observe keenly and find out the truth. Inspectors should have keen observation and firmly grasp the flaws revealed in the conversation of the parties as a breakthrough until the truth of the case comes out. Five, objective and comprehensive, not out of context. When making a written record, the contents stated by the parties, especially the important situation of the case, should be recorded objectively and comprehensively. Whether it is beneficial or unfavorable to the parties, we should try our best to record it clearly and objectively according to his original words or intention, and we should not take it out of context. Sixth, sign and pay attention to the date. After the inquiry, the interviewee should sign at the end of the transcript: I have read the above transcript, as I said. ",and then sign, endorse the date of inquiry, the right hand refers to the name of the first page, the record code, the place where the record is corrected, and the last page is signed. The inquirer and recorder shall also sign the record and indicate the year, month and day.