Legal analysis
According to the provisions of relevant laws, the tax authorities have the right to conduct the following tax inspections. (a) check the taxpayer's account books, vouchers, statements and related materials, and check the tax withholding agents' account books, vouchers and related materials. (2) to inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production and business premises and the place where the goods are stored, and to inspect the withholding agent's business related to withholding and collecting taxes. (3) instructing taxpayers and withholding agents to provide documents, certification materials and relevant materials related to tax payment or tax withholding and collection. (4) Asking taxpayers and withholding agents questions and information related to paying taxes or withholding and collecting taxes. (5) Go to stations, docks, airports, postal enterprises and their branches to check the relevant documents, vouchers and relevant materials of taxpayers consigning or mailing taxable commodities, goods or other property. (6) With the approval of the director of the tax bureau (sub-bureau) at or above the county level, and with the certificate of permission for checking deposit accounts in a unified national format, inquire about the deposit accounts of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions. When investigating a tax violation case, the tax authorities may inquire about the savings deposits of the persons suspected in the case with the approval of the director of the tax bureau (sub-bureau) at or above the city or autonomous prefecture with districts. The information obtained by the tax authorities through inquiry shall not be used for purposes other than taxation. In accordance with the provisions of Item (5) of Article 54 of the Tax Administration Law, when the tax authorities go to stations, docks, airports, postal enterprises and their branches to check the taxpayer's situation, if the relevant units refuse, the tax authorities shall order them to make corrections and may impose a fine of less than 1 10,000 yuan. If the circumstances are serious, a fine of 1 10,000 yuan but not more than 50,000 yuan shall be imposed.
legal ground
"Law of the People's Republic of China on the Administration of Tax Collection" Article 56 Taxpayers and withholding agents must accept the tax inspection conducted by the tax authorities according to law, truthfully report the situation and provide relevant information, and may not refuse or conceal it.