Legal basis:
Notice of State Taxation Administration of The People's Republic of China Municipality on Carrying out Special Inspection on the Implementation of the Tax Administration Law and its Detailed Rules Article 1 Tax authorities at all levels should attach great importance to it and carry out special inspection in a down-to-earth manner. The special inspection carried out nationwide is a comprehensive inspection of the implementation of the new tax collection and management law and its detailed rules by tax authorities at all levels. It is not only a summary and evaluation of the implementation of the tax collection and management law and its detailed rules, but also a good sign for further improving the legal system of tax collection and management in the future. Tax authorities at all levels should attach great importance to this special inspection, conscientiously sum up successful experiences and practices through down-to-earth work, find out the shortcomings, difficulties and problems in the implementation process, and put forward opinions and suggestions on further improving tax collection and management and perfecting the tax legal system.