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用现代科技武装税务稽查目前,涉税犯罪案件越来越明显地呈现出智能化的趋势。随着电子商务和企业财务电算化的迅速发展,企业财务的各种凭证、报表都能以电子凭证的形式出现和传递。不法分子利用网络、加密等高技术记载其经营活动和交易信息,做假账或账外经营,使涉税案情更具有
Arming tax audits with modern science and technology Currently, tax-related criminal cases are increasingly showing an intelligent trend. With the rapid development of computerization of e-commerce and enterprise finance, various certificates and statements of corporate finance can appear and be transmitted in the form of electronic vouchers. Criminals use the network, encryption and other high-tech record of its business activities and transaction information, do the falsification or the non-operating, the tax case more