The risk appraisal report of the Inland Revenue Department is a spot check. According to relevant public information, the random sampling objects of tax inspection include all taxpayers, withholding agents and other tax-related parties within the jurisdiction of tax bureaus at all levels. For all randomly sampled objects, the probability of being drawn is the same. State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is a directly affiliated institution of People's Republic of China (PRC) and the State Council, in charge of tax work, with ministerial status.