在税务稽查中取得的各种证据是做出税务行政处理决定的最直接的依据。目前,我国在税务稽查取证的实践中存在取证不够确凿、充分;手段和方式相对单一;取证权限不足、取证工作难度大;取证后的证据保管不力等问题。针对这些问题,本文提出了相关的建议。 The various kinds of evidence obtained in the tax audits are the most direct basis for making tax administrative decisions. At present, there are some problems in the practice of tax inspection and evidence collection in our country, such as the lack of sufficient and sufficient evidence collection; the relatively simple means and methods; the lack of the right to take evidence; the difficulty of obtaining evidence; and the poor evidence storage after obtaining evidence. In response to these problems, this article put forward relevant suggestions.