If the inspection period exceeds 60 working days, the working days exceeding the period shall be calculated as 8 hours per day. According to the provisions of Article 22 of the Regulations on Tax Inspection, the inspection shall be completed within 60 days from the date of implementation of the inspection. If it is really necessary to extend the inspection time, it must be approved by the director of the inspection bureau. Here, only the examination and approval procedures for extending the inspection time are stipulated, but the number of times and the maximum time limit for approving the extension are not stipulated. If the inspection time limit exceeds 60 days, the working days shall be calculated by multiplying the working days exceeding the time limit by 8 hours per day.