Clothing stores must go through tax registration and pay taxes to the tax authorities regularly every year. On the one hand, the clothing store conducts tax inspection to check whether the accounts of the clothing store are correct, on the other hand, it inquires whether the clothing store evades taxes.

The service period of the clothing store business license shall be determined by the Administration for Industry and Commerce. An annual inspection is conducted every year, which is often called "annual inspection". The tax registration certificate also needs to be checked regularly. Not every clothing store or company in industrial and commercial registration needs tax audit.