论文主要介绍法务会计的概念、特征,重点阐述法务会计在逃避缴纳税款罪中的应用以及法务会计在逃避缴纳税款案件中的业务流程。笔者希望通过探讨法务会计在逃避缴纳税款罪中的应用,促进法务会计制度在我国司法实践中的进一步发展和完善,论文在综合学者们观点的基础上提出自己的观点,具有一定的创新性。 The dissertation mainly introduces the concept and characteristics of forensic accounting, and focuses on the application of forensic accounting in evading tax payment and the business process of legal accounting in evading tax payment. The author hopes to explore the application of forensic accounting in evading tax payment and promote the further development and perfection of forensic accounting system in our country’s judicial practice. The dissertation puts forward his point of view on the basis of comprehensive scholars’ viewpoint and has a certain innovation .