When the inspection bureau of the tax bureau inspects an enterprise, it shall be jointly implemented by two or more procurators, and present the tax inspection certificate and tax inspection notice to the inspected object.

Taxpayer's rights

(a) have the right to know the provisions of national tax laws and administrative regulations and the situation related to tax payment procedures from the tax authorities;

(2) Have the right to require the tax authorities to keep confidential their production, business operations, financial status and relevant information, except as otherwise provided by law;

(3) Have the right to state and defend the decision of the tax authorities;

(4) If a taxpayer has a tax dispute with the tax authorities or refuses to accept the punishment decision, tax preservation measures or compulsory measures made by the tax authorities, he has the right to apply for administrative reconsideration, bring an administrative lawsuit and request state compensation according to law;

(five) enjoy the right to apply for tax reduction, exemption and refund according to law;

(six) have the right to report and accuse the illegal acts of tax officials according to law, and have the right to supervise the honest acts of tax officials;

(seven) when the tax authorities send personnel to conduct tax inspection, if the tax officials fail to produce the tax inspection certificate and tax inspection notice, the inspected has the right to refuse the inspection;

(8) Other rights stipulated by national laws and administrative regulations.