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Under what conditions can the tax authorities transfer the account books?

1. There are many doubts about tax payment and the company cannot explain them reasonably.

2. After receiving the report, preliminary verification has confirmed it.

3. Involving tax evasion and violating criminal law.

4. When the Discipline Inspection Commission investigates a case, it needs to access the company's account books but does not have the right to do so, and needs to borrow the power of the tax authority to cooperate in the access.

5. Others.