China’s Taxation Administration: Tax Inspection
China’s Taxation Administration: Tax Inspection
Tax inspection refers to the inspection and verification conducted by tax authorities on the fulfillment of tax obligations by taxpayers in accordance with the law. Tax inspection is the power of tax authorities in tax collection and includes: ① The right to inspect information; ② The right to conduct on-site inspections; ③ The right to obtain information; ④ The right to audit accounts and certificates; ⑤ The right to inquire about tax information; and ⑥ The right to check deposits. When tax authorities conduct tax inspections in accordance with the law, taxpayers must accept inspections in accordance with the law, truthfully report the conditions and provide relevant information, and provide reasonable assistance for the inspection and inventory check of physical items, without concealing, obstructing, or creating difficulties. And the officials dispatched by tax authorities to inspect taxpayers must produce their certificates and return and keep confidential the information of the taxpayers.
Robert Zhang 
Steve Li 