根据移送、控告、检举材料，审查立案对于移送、控告、检举的涉税犯罪案件，应通过初步审查，确定是否符合立案标准，是否需要追究行为人的刑事责任。审查时，要认真分析以下几个问题：第一，通过控告、检举而获取的材料是否真实；第二，是否属于涉税案件；第三，该行为是否符 According to the transfer, prosecution, prosecution materials, review and filing For the tax evasion, prosecution and prosecution of tax-related crimes, preliminary examination should be conducted to determine whether the filing standards meet the need to investigate the criminal responsibility of the perpetrator. At the time of the review, we should carefully analyze the following questions: First, whether the material obtained through accusations or accusations is true; second, whether it is a tax-related matter; and third, whether the act