Legal basis: tax inspection regulations
Article 3 Tax inspection shall be based on facts, take the law as the criterion, and adhere to the principles of fairness, openness, impartiality and efficiency. Tax inspection should rely on the people and strengthen contact and cooperation with relevant departments and units.
Article 4 The inspection bureau shall carry out tax inspection under the leadership of its subordinate tax bureau. The superior inspection bureau manages, guides, evaluates and supervises the inspection business of the subordinate inspection bureau, and guides and coordinates law enforcement and case handling. The inspection bureaus of state taxation bureaus and local taxation bureaus at all levels should strengthen contact and cooperation, exchange information and share information in a timely manner, conduct joint inspections on the same inspected object as far as possible, and make treatment decisions respectively.
Article 5 The Inspection Bureau shall, when investigating and handling tax violation cases, implement the principles of case selection, inspection, hearing and division of labor. The Inspection Bureau shall set up the departments of case selection, inspection, trial and execution to carry out the work of case selection, inspection, trial and execution respectively.
Article 6 Tax inspectors shall keep the business secrets and personal privacy of taxpayers and withholding agents in accordance with the law. The illegal tax acts of taxpayers and withholding agents do not belong to the scope of confidentiality.