According to the relevant provisions of the "Tax Audit Work Procedures", witness testimony materials should have the signature or seal of the witness; copies of the original materials related to the case should be signed "with the originals" by the original preservation unit and individual. "Verified" and signed or stamped by him. However, in actual work, taxpayers sometimes refuse to sign or stamp on audit evidence. In response to this problem, the author believes that we must first pay attention to strategy, that is, when there is no "bayonet sight", promptly ask the parties to sign and pledge. Otherwise, once real money is required to be paid, I am afraid everyone will be resistant. Secondly, when taxpayers are in tit-for-tat confrontations, since copies, photocopies or replicas that cannot be verified with the originals cannot be used as qualitative evidence in tax cases alone, specific issues need to be analyzed in detail:

According to "Sichuan Provincial State Taxation Bureau Tax Audit

Evidence Standards [Trial]" (Sichuan Guo Shui Fa [2006] No. 119) stipulates: When extracting evidence, if the signature and seal of the party are required for confirmation and the party refuses, the evidence shall be The following provisions apply: (1) Prepare a statement of the parties' refusal to sign, and certify it with the signature and date of signature of other persons present or tax inspectors. (2) Departments and personnel qualified for notarization shall notarize the evidence materials and processes for which they refuse to sign and seal. (3) Other effective methods.

Whether the parties sign or not, it can be used as evidence, but the reasons and reasons for refusing to sign must be stated in the transcript. Moreover, as evidence, it should be used together with other evidence to corroborate each other to form a complete chain of evidence. For documentary evidence

First of all, you can request the originals of case-related materials, which is in line with the evidence rules stipulated in the Administrative Procedure Law and other laws, that is, "the originals of evidence should be submitted." Here we need to pay attention to the following issues: First, when requesting the original document, you must use a uniformly produced exchange ticket or a special receipt for extracting evidence and fill in two copies. The taxpayer and the tax authority each keep one copy; second, when requesting If the content of the original document is insufficient to explain its source and origin, the information related to the original document should be retrieved, or the original document should be used as a clue to obtain relevant evidence from the outside to support it; thirdly, in accordance with the "Tax Collection and Administration Law" According to Articles 54 and 56, as well as Article 24 of the "Tax Inspection Work Procedures", when investigating and collecting evidence, inspectors have the right to require taxpayers to provide information related to the case and have the right to request their original documents. as evidence. There is no time limit for returning original documents. Therefore, we should not be subject to the three-month time limit when requesting original documents related to the case as final evidence. Secondly, the evidence can be audio-recorded, video-recorded or photographed. When the original data is inconvenient to be retrieved, the original data can be video-recorded or photographed. The above audio-visual materials are a type of legal evidence. As long as the means of acquisition are legal and the content is beyond doubt, they have corresponding probative power.

After the investigation and evidence collection are completed, a "Tax Matters Notification" will be produced that lists the taxpayer's illegal facts and relevant data

Under normal circumstances, it should be handed over to the taxpayer for signature or seal for verification. After verification, it can be regarded as documentary evidence with evidential force. However, if the taxpayer has objections to the illegal facts and data listed in the situation sheet, tax officials should listen to the opinions and further analyze all audit evidence. If the evidence is sufficient and the basis is accurate, even if the taxpayer refuses the visa, it cannot change the illegal facts determined by the audit evidence. In addition, for business licenses (duplicates), tax registration certificates (duplicates), tax returns, and effective judgments or awards

etc., when the corresponding authorities have files available for inspection, their copies will be inspected for tax purposes. If a person refuses to sign or stamp, it will not affect the legal and valid proof of the copy.

Finally, it needs to be mentioned that the taxpayers under investigation refused to provide information related to the case, or hindered the inspectors from collecting evidence by recording, videotaping and taking photos, or even used violence or threats to collect evidence during the inspection. For obstruction and confrontation, according to the provisions of Article 70 of the Tax Collection and Administration Law, a fine of not more than 10,000 yuan or more than 10,000 yuan but not more than 50,000 yuan may be imposed. If the circumstances are serious, the offender may be transferred to judicial authorities for investigation of criminal liability in accordance with Article 277 of the Criminal Law. In response to taxpayers' behavior that hinders inspection and evidence collection, corresponding punitive measures should be taken promptly and in accordance with the law.