The tax bureau mainly checks income, costs and contracts. Contract: inquire about the specific contents of the contract signed by both parties, and check whether there are abnormal transactions from the actual business scope and needs of the enterprise; Cost: mainly refers to whether the cost carry-forward matches the income and whether there are multiple carry-forwards; Income: mainly to check whether all the items that should be accounted for have been accounted for, especially whether there are any current accounts that should be recognized as income but not accounted for.

The items to be audited by the Audit Committee of the Inland Revenue Department are as follows:

1, taxpayer's account books, accounting vouchers, statements and related materials;

2, check the withholding agent's accounting vouchers and related information;

3, check the taxpayer's production, business premises and goods storage;

4, check the taxpayer taxable goods, articles or other property;

5, check the withholding agent and withholding agent related business.

When conducting the above-mentioned tax inspection according to law, the tax authorities have the right to investigate taxpayers, withholding agents and other parties concerned with paying taxes or withholding and collecting taxes. Taxpayers and withholding agents must accept the inspection, and have the obligation to truthfully provide relevant information and supporting materials, and truthfully reflect the situation, and may not refuse or conceal it.