Tax payers have the right to apply for perpetuation of evidence to people's court when undertaking administrative prosecution. 纳税人进行税务行政诉讼,有向人民法院申请证据保全的权利。
Studies on the Civil Perpetuation of Evidence 民事诉讼证据保全制度研究
It not only safeguards and realizes the right of collection and provision of evidence for the agent, and perpetuation of evidence in morden system also plays a set of determining facts, opening evidence and promoting settlement proceedings for the dispute. 它不仅能保障当事人收集证据和提出证据的权利得以实现,而且现代的证据保全制度还发挥着对事实的确定、证据开示及促进纠纷诉讼外解决的功能。