Tax inspection is to file a case for tax evasion and other uncooperative behaviors through electronic data search or on-site inspection and verification, and make a tax inspection report.

Steps of tax inspection: preparation stage-collect and analyze relevant tax information and formulate inspection outline; Actual investigation stage-check vouchers, account books and statements, and check the production site on the spot. Tax inspection method: (1) sequential inspection method: vouchers, account books and statements;

(2) Reverse query method: statements, account books and vouchers;

(3) Associated query method: cross-check the relevant contents and data of statements, account books and vouchers;

(4) Side inspection method: a method to carry out targeted inspection according to the reflection of relevant personnel and the materials mastered at ordinary times.

On the basis of inspection, tax law enforcement is to collect taxes compulsorily according to the filing data report, which involves a lot of tax legal knowledge.