Legal basis: Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Administration Article 85 The tax authorities shall establish a scientific inspection system, make overall arrangements for inspections, and strictly control the number of inspections of taxpayers and withholding agents.
The tax authorities shall formulate reasonable tax inspection procedures, and the personnel responsible for case selection, inspection, trial and execution shall have clear responsibilities, be separated from each other and restrict each other, and standardize the procedures for case selection and inspection.
Specific measures for tax inspection shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Detailed Rules for the Implementation of the Tax Administration Law of People's Republic of China (PRC) Article 89 Tax authorities and tax personnel shall exercise their tax inspection powers in accordance with the provisions of the Tax Administration Law and these Detailed Rules.
When conducting tax inspection, tax officials shall produce tax inspection certificates and tax inspection notices; Without a tax inspection certificate and a tax inspection notice, taxpayers, withholding agents and other parties have the right to refuse the inspection. The tax authorities may use a unified tax inspection notice when inspecting bazaars and centralized business households.
The specific measures for the style, use and management of tax inspection certificates and tax inspection notices shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).