According to Item (6) of Article 54 of the Law of People's Republic of China (PRC) on Tax Collection and Administration (revised at the 14th meeting of the Standing Committee of the 12th NPC): "(6) With the approval of the director of the tax bureau (sub-bureau) at or above the county level, the deposit accounts of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions shall be inquired with the certificate of permission to inquire about deposit accounts in a unified national format. When investigating cases of tax violations, the tax authorities may inquire about the savings deposits of the suspects with the approval of the director of the tax bureau (sub-bureau) at or above the city with districts or autonomous prefectures. The information obtained by the tax authorities shall not be used for purposes other than taxation. "

According to Article 87 of the Detailed Rules for the Implementation of the Tax Administration Law of People's Republic of China (PRC): "When the tax authorities exercise the functions and powers of Item (6) of Article 54 of the Tax Administration Law, they shall designate a special person to be responsible for it, and carry out it with the Certificate for Permit Inspection of Deposit Accounts in a unified format throughout the country, and have the responsibility to keep secrets for the inspected. The Certificate of Deposit Account Permit is formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The contents inquired by the tax authorities include the balance of the taxpayer's deposit account and the exchange of funds. "

According to Article 26 of the Provisions on Procedures for Handling Cases of Tax Inspection (Order No.52 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)): "Inquiring about the deposit accounts of taxpayers and withholding agents engaged in production and business operations shall be approved by the director of the tax bureau at or above the county level, and the relevant banks or other financial institutions shall be inquired with the certificate of permission for inquiring about deposit accounts.

Inquiring about the savings deposits of the suspects in the case shall be approved by the director of the tax bureau at or above the city with districts or autonomous prefectures, and the inquiry shall be made to the relevant banks or other financial institutions with the certificate of permission to inquire about the deposit account. "

People's Republic of China (PRC) State Taxation Bureau is directly under the jurisdiction of People's Republic of China (PRC) and the State Council. 1On March 29th, 998, the State Council issued the Notice of the State Council on Organization Establishment (Guo Fa [1998] No.5); On June 22nd of the same year, the General Office of the State Council issued the Notice on the Provisions of the People's Republic of China on the Internal Structure and Staffing of the State Taxation Bureau of Municipalities directly under the Central Government, and formally established State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (ministerial level).