The tax authorities shall inspect and deal with taxpayers and withholding agents' fulfillment of their tax obligations, withholding obligations and other tax law obligations according to law.

Jinsan system consists of a network and four subsystems.

Network A is a unified computer backbone network from People's Republic of China (PRC) State Taxation Bureau to provinces, cities and counties.

There are four systems, namely, the VAT anti-counterfeiting and tax-control invoicing subsystem covering the national VAT general taxpayer, the anti-counterfeiting and tax-control authentication subsystem covering the national tax system, the VAT cross-audit subsystem and the invoice investigation information management subsystem.

These four subsystems are closely linked and mutually restricted, forming a complete basic framework of VAT management monitoring system.