实践证明,电子稽查是应对纳税人会计电算化和管理电子化的有效手段,是税务稽查发展的必然选择。然而,电子稽查突袭式的特点,使电子数据的提取、复制极易引起税企冲突,且由于法律、法规授权不充分,稽查人员电子取证能力不强,执法程序不规范等原因,潜伏着较高的执法风险。本文对电子稽 Practice has proved that electronic inspection is an effective measure to deal with the computerization of taxpayers and manage the electronicization, which is the inevitable choice for the development of tax inspection. However, the characteristics of the electronic inspection raid, the electronic data extraction, copying can easily lead to tax-enterprise conflicts, and due to laws and regulations, inadequate authorization, inspectors electronic forensics is not strong, law enforcement procedures and other non-standard, lurking more High law enforcement risk. This e-book