Legal analysis: check the taxpayer's account books, accounting vouchers, statements and related materials, and check the withholding agent's account books, accounting vouchers and related materials; To inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production and business premises and goods storage sites, and to inspect the withholding agent's business related to withholding and collecting taxes; Instruct taxpayers and withholding agents to provide documents, certification materials and relevant materials related to tax payment or tax withholding and collection; Asking taxpayers and withholding agents questions and information related to paying taxes or withholding or collecting and remitting taxes; Go to stations, docks, airports, postal enterprises and their branches to check the relevant documents, vouchers and materials of taxpayers consigning or mailing taxable commodities, goods or other property.

Legal basis: Article 54 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection has the right to conduct the following tax inspections:

(a) check the taxpayer's account books, accounting vouchers, statements and related materials, and check the withholding agent's account books, accounting vouchers and related materials;

(2) to inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production and business premises and goods storage sites, and to inspect the withholding agent's business related to withholding and collecting taxes;

(3) ordering taxpayers and withholding agents to provide documents, certification materials and relevant materials related to tax payment or tax withholding and collection;

(4) Asking taxpayers and withholding agents questions and information related to paying taxes or withholding or collecting taxes;

(5) going to stations, docks, airports, postal enterprises and their branches to check the relevant documents, vouchers and relevant materials of taxpayers consigning or mailing taxable commodities, goods or other property;

(6) With the approval of the director of the tax bureau (sub-bureau) at or above the county level, the deposit account of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions shall be inquired on the basis of the Certificate of Permission to Inquire about Deposit Accounts in a unified format throughout the country. 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.