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Tax inspection documents belong to documentary evidence.
Belong to.

Documentary evidence of tax inspection belongs to documentary evidence, because it is a very important part of tax inspection work, one of the important basis for inspectors to verify the units and individuals under inspection, and it is written evidence.

The manuscript is a paper or electronic record formed by inspectors in the process of on-site inspection, investigation, verification and audit, which usually includes all kinds of evidence, data and information.