The significance of tax inspection: preventing tax evasion, promoting people's consciousness of observing tax laws, making people pay taxes consciously and establishing the consciousness of paying taxes consciously. Tax inspection is an important step and link of tax collection and management, and it is a form for tax authorities to inspect and supervise taxpayers' tax payment on behalf of the state according to law. The methods of tax inspection include general survey, spot check, regular and irregular spot check, etc.

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