Tax inspection has a larger scope than tax inspection. First of all, literally, "tax inspection is the general name of tax inspection and handling by tax authorities on taxpayers and withholding agents' performance of tax obligations and withholding obligations according to law." Although tax inspection is a tax inspection and handling work, there is a restrictive attribute to this tax inspection: it is a tax inspection conducted by tax authorities on taxpayers and withholding agents' performance of tax obligations and withholding obligations according to law. It can be seen that the purpose of tax inspection is very clear, which is an inspection of taxpayers and withholding agents' performance of tax obligations and withholding obligations. Moreover, its case source is generated by the case selection analysis system and artificial random, and it must go through four links. This tax inspection with a specific purpose and a specific procedure is a tax inspection. Secondly, from the actual operation of the current tax authorities, some tax inspections are not tax inspections. For example, the inspection of the tax registration certificate by the management sub-bureau, the inspection of the stopped business households and the settlement inspection of the cancellation of tax registration. Because these inspections are not produced through case selection, they are administrative inspections that must be carried out according to the normal management needs of tax authorities.

There are four main differences between tax inspection and tax inspection:

(1) The main body is different. The main body of tax inspection is the tax professional inspection agency, and the main body of tax inspection can be all kinds of tax authorities, but the tax inspection activities undertaken by the collection and management agencies are actually part of their management activities and a means of management. The understanding that management agencies can't conduct tax inspection is one-sided.

(2) The objects are different. The object of tax inspection can be all taxpayers and withholding agents, and the tax authorities can check their tax payment and withholding as long as they think it necessary; The object of tax inspection is the taxpayer and withholding agent who are suspected of violating the law according to the report or scientific case selection.

(3) Different procedures. The procedure of tax inspection is relatively simple, and tax inspection must go through four links: case selection, implementation, trial and execution according to the "Regulations on Tax Inspection" formulated by State Taxation Administration of The People's Republic of China.

(4) the purpose is different. Tax inspection is often due to a certain management need to check and review a certain tax type, a certain tax item or a certain time, while tax inspection is generally to crack down on illegal and criminal acts of tax evasion and conduct a comprehensive and thorough inspection of taxpayers suspected of violating the law, so as to deter crimes and maintain tax order. It can be seen that the management inspection we talked about in the past actually belongs to the category of tax inspection, and the law enforcement inspection is the real tax inspection.