随着法制化进程的深入,税务稽查加大了打击偷骗税的力度,但同时,一些不法分子偷骗税的方式也越来越隐蔽、高明。而税务稽查传统的取证方法和取证工具,已不能完全满足反偷骗税的需要,积极探索新的取证手段,已成为目前税务稽查工作亟待解决的问题。本文拟对录音、录像等音像资料 With the deepening of the process of legalization, tax audits have stepped up efforts to crack down on tax fraud, but at the same time, some criminals steal taxes in a more subtle and clever way. However, the traditional tax forensic methods and forensic tools can not fully meet the need of anti-phishing tax, and actively explore new means of obtaining evidence, which has become an urgent issue to be solved in the current tax auditing work. This article intends to audio, video and other audio-visual materials