内容摘要：
税务机关可以对纳税人实施调账检查，但必须在3个月内完整退还调取的所有资料。如果部分应作为证据的资料没有退还，是否违反了这一规定？税务机关已做出的税务处理及处罚决定是否有效？碰到类似问题应如何处理？本文通过案例进行了分析。
关键词：偷税 证据 退还
abstract：tax authority can remove accounting books from enterprises when implementing tax inspections，but all these accounting materials should be returned to the enterprise in three months. according to the principle of evidence, some of the accounting materials should be picked up as original evidence. therefore, if the materials haven't been returned, is this behavior against the law？or, if the materials have been returned, is the deciding of tax disposal and punishment still valid？how to deal with this kind of problems in tax collection and administration？in this article, these issues are analyzed by the method of case-studying.