If you don't pay business tax according to the book income, they have the right to punish and adjust the tax amount. If the book loss is only related to income tax, it has nothing to do with business tax. Whether it is a loss or not is not the standard for business tax verification.

They take the ledger and let you check the receipts regularly. If they can't get the receipt normally, they have no right to take it away. They can get them back.