案件特色本案能够成功查处,一是通过《调查笔录》串联证据,构成能相互印证的证据链。本案的证据多且繁杂,证据内容涉及结汇标的所有权、使用权和控制权,还涉及结汇所得人民币资金流向。证据主体不仅有涉嫌违规方,还有其交易对手、结汇标的物权所有人、结汇所得人民币资金划转途径企业等。外汇检查人员注重《调查笔录》在调查取证中的作用,以被调查人的陈述逐一确认关键证据,以外汇检查人员与企业被 Case Characteristics The case can be successfully investigated and dealt with. First, the evidence of investigation can be used to conclude evidence evidence through cross-examination of “investigation transcripts.” The evidence in this case is numerous and complicated. The evidence covers the ownership, usufruct and control rights of the foreign exchange settlement mark and also the flow of RMB funds from the settlement. The main body of evidence is not only suspected of violating the party, but also its counterparty, the subject of ownership of foreign exchange settlement, the settlement of Renminbi capital transfer enterprises. Foreign exchange inspectors pay attention to the role of “investigation transcripts” in the investigation and evidence collection, confirm the key evidences one by one with the statements of the respondents, and examine the evidences of foreign exchange inspectors and enterprises