The "hand" in taxation refers to the regulatory means of the national tax department. During the tax collection process, tax authorities can use a variety of means to supervise taxpayers to ensure the legitimacy of taxation and the legitimate rights and interests of taxpayers. These means include tax audits, tax investigations, tax adjustments, tax administrative penalties, etc., which are all legal means of the tax department.

The "hand" of tax supervision is very important in practice. It can effectively curb the extravagant desires of enterprises and individuals and reduce various illegal activities. Although these means may cause inconvenience or losses to some taxpayers who contribute taxes during the process, in the long run, they are for the long-term interests of maintaining national tax order, market fairness, and economic development. The tax department can use these legal means to make taxpayers understand the need to comply with tax regulations.

In practice, tax supervision also requires strict compliance with legal procedures. Tax supervision activities must be in compliance with laws and regulations, and issues involving the vital interests of taxpayers must be operated through strict procedures and regulations. In addition, tax supervision should strengthen communication and interaction with taxpayers, establish a sound feedback mechanism, and solve taxpayers' problems and difficulties in a timely manner. The supervision of the tax department is not only a power, but also a responsibility.