(1) According to the provisions of Article 59 of the "Tax Administration Law", issuance of a "Tax Inspection Notice". Before conducting an audit, tax inspectors shall notify the subject of the investigation in writing in advance and issue a "Tax Inspection Notice" to them. Audit Notice" informing them of the audit time, materials that need to be prepared, etc. If a citizen reports or the tax authorities have grounds to believe that there is a tax violation, or if advance notification would hinder the inspection, etc., no advance notification is required. However, when tax inspectors enter the inspection site, they should show the "Tax Inspection Notice" to the person being inspected and explain the cause of the case. . The purpose of issuing a tax audit notice is, firstly, to protect the legitimate rights and interests of taxpayers and strengthen the law enforcement supervision of tax authorities. Auditors must possess both a tax inspection certificate and a tax audit notice before they can conduct a tax audit on a taxpayer, otherwise they will be The inspector has the right to refuse the inspection; secondly, the inspectee is informed to make various preparations for tax audit in advance; thirdly, if the inspectee has special circumstances and cannot accept the audit as planned, the tax authorities can promptly review the audit plan. Make adjustments. (2) Work preparation Before conducting an audit, tax inspectors should consult the tax files of the inspected object, understand its production and operation status, financial accounting system or accounting treatment methods, be familiar with relevant tax laws and regulations, and determine the corresponding audit plan. (3) Whether to evade or not According to Article 12 of the "Taxation and Administration Law", tax inspectors who have an interest in the subject of the audit and are likely to affect fair law enforcement should recuse themselves from the situation. Recusal can be proposed by the parties concerned, or the auditors can request recusal on their own initiative. Avoidance is intended to ensure the fairness of tax audits.