Random inspection of tax inspection refers to random selection of tax inspection objects, random selection of tax inspection law enforcement inspectors, and timely disclosure of spot checks and survey results to the public. The random sampling objects of tax inspection include all taxpayers, withholding agents and other tax-related parties within the jurisdiction of tax bureaus at all levels. For all random sampling objects, the probability is the same, which not only promotes the self-discipline and law-abiding operation of enterprises, but also further promotes the fair and just law enforcement of tax departments.