The right of tax inspection refers to the power and restrictions given to the inspection bureau by laws and regulations to carry out tax supervision and inspection. The implementation of tax inspection shall be carried out within the scope of functions and powers stipulated in the Tax Administration Law. According to the provisions of the tax administration law on tax inspection and other laws and regulations, the tax inspection bureau enjoys the following powers when conducting tax inspection: 1. Audit power tax audit is a common method in tax inspection. It includes not only the inspection of all kinds of paper account books, but also the inspection of electronic information related to tax payment of the inspected object. When exercising the right to audit accounts, the tax authorities may audit accounts at the business premises of taxpayers and withholding agents; When it is necessary to obtain account books, accounting vouchers, statements and other relevant materials due to inspection, it shall issue a notice of obtaining account books and materials to the inspected object, fill in the list of obtaining account books and materials, and submit it to the inspected person for verification and signature confirmation. 2. On-site inspection right The tax authorities have the right to inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production, business premises and goods storage places, and inspect the withholding agent's business of withholding and collecting taxes. 3. The right of inquiry refers to the right of tax authorities to ask taxpayers, withholding agents or interested parties questions and information related to tax payment, tax withholding or tax collection and payment in the process of tax inspection. 4. The right of approval refers to the right of the tax authorities to inspect the relevant documents, vouchers and relevant materials of taxpayers consigning or mailing taxable commodities, goods or other property at stations, docks, airports, postal enterprises and their branches. 5. The right to inquire about deposit accounts refers to the right of tax authorities to inquire about the deposit accounts of taxpayers and withholding agents in banks or other financial institutions. 6. Tax Preservation Measures and Tax Enforcement Measures The right of tax preservation measures refers to the tax authorities taking measures to restrict the taxpayer's right to handle or transfer commodities, goods or other property. This behavior may be due to the taxpayer's behavior or some objective reasons, which makes it impossible or difficult to guarantee the collection of taxes in the future. The right of tax compulsory measures refers to the power of tax authorities to take legal compulsory measures against taxpayers, withholding agents and tax payment guarantors to force the parties to fulfill their obligations. 7. Right of investigation and evidence collection When conducting tax inspection, the tax authorities may use methods such as audio recording, video recording, photographing and copying according to law to obtain information and materials related to the case. 8. Power of Administrative Punishment Article 70 of the Tax Administration Law stipulates that if a taxpayer or withholding agent evades, refuses or otherwise obstructs the inspection by the tax authorities, the tax authorities shall order it to make corrections and may impose a fine of less than 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) (1) providing false information, failing to truthfully reflect the situation, or refusing to provide relevant information; (2) Refusing or obstructing the tax authorities from recording, videotaping, photographing or copying the information and materials related to the case; (3) During the inspection, taxpayers or withholding agents transfer, conceal or destroy relevant materials; (4) there are other circumstances that do not accept tax inspection according to law. Article 72 If a taxpayer or withholding agent engaged in production or business operations has committed an illegal tax act as stipulated in this Law and refuses to be dealt with by the tax authorities, the tax authorities may collect or stop selling their invoices.