China’s Accounting Law: External accounting supervision
China’s Accounting Law: External accounting supervision
(I) State supervision
3. Tax supervision
In the process of tax collection, the tax authorities may inspect the tax payment of entities and conduct accounting supervision. Tax inspection is a means for tax authorities to inspect and supervise the performance of taxpayers in fulfilling their tax payment obligations and the performance of withholding agents in fulfilling their collection and withholding obligations in accordance with the national tax laws and regulations.
Robert Zhang 
Steve Li 