The power in the tax authorities in tax inspection. Can to ensure that the tax authority by checking the comprehensive real grasp of taxpayers and withholding agents production, management, and financial situation, the tax administration law shall expressly provide the tax authorities in the power of tax inspection, including: right of audit, site inspection, obliged to provide information, the right of investigation, the right to verify, check account rights, and exercise of the rights of the various provisions of the specific conditions and procedures.
The tax inspection form. By implementing subject classification, can be divided into tax inspection and collection department to examine the daily check. Tax inspection, as the tax inspection department shall organize the implementation of, for taxpayers and withholding agents to perform the obligations to pay taxes, the withholding obligation is a comprehensive, integrated, professional inspection, mainly for major cases involving tax evasion, tax revolt and tax fraud. Impose administrative department of the check is collection agencies perform their duties with a collection of a certain link problems or to prevent the problems of the collection and administration a link of tax inspection.