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Industrial and commercial tax should be sampled, and he should not be sampled?
According to the relevant policies and regulations I understand, the industrial and commercial tax department is the supervision department for the business activities of enterprises, and they have the right to conduct spot checks on enterprises.

Sampling inspection is a kind of supervision means to ensure that the business activities of enterprises are legal and compliant. The purpose of sampling inspection is to ensure that enterprises abide by relevant laws and regulations in the process of production and operation, protect consumers and market rights and interests, and maintain fair competition in the market.

Under normal circumstances, the industrial and commercial tax authorities will select the inspected enterprises according to certain random principles when performing spot checks, and it is impossible to refuse the enterprises that have been selected. If the company refuses to conduct random inspection, it may face punishment.

Of course, in some cases, enterprises can apply for exemption from inspection. For example, an enterprise can apply for exemption from inspection if its continuous sampling results meet the relevant standards within a certain period of time and have a good reputation record. However, the application for exemption from inspection also needs to meet certain conditions and be reviewed and approved by the corresponding departments.

In short, under normal circumstances, the industrial and commercial tax authorities have the right to conduct spot checks on enterprises, and it is difficult for enterprises to refuse spot checks. However, under certain circumstances, an enterprise can apply for exemption from inspection if it meets the conditions for exemption. The specific provisions may be different in different regions and specific circumstances. It is recommended that you learn more information according to local laws and policies.