State Taxation Administration of The People's Republic of China requires the tax inspection bureau to inspect enterprises once a year under normal circumstances, and the inspection time depends on the specific circumstances, and the specific time has not been determined. The right of tax inspection includes: the taxpayer's accounting vouchers, account books, statements and relevant materials; Shipment of goods to airports, docks and postal enterprises; Taxpayers truthfully report the situation and may not refuse or conceal it.