Different subjects, the main body of tax inspection is tax professional inspection institutions, and the main body of tax inspection can be various tax authorities, but the tax inspection activities undertaken by tax collection agencies are actually part of their management activities; The object of tax inspection can be all taxpayers and withholding agents, and the tax authorities can check their tax payment and withholding as long as they think it necessary; The object of tax inspection is taxpayers and withholding agents who are suspected of violating the law according to reports or scientific selection. The main differences between tax inspection and tax inspection are subject, object, procedure and purpose. Tax inspection is the work of tax inspection and treatment, but tax inspection is restrictive, and the scope of tax inspection is larger than that of tax inspection. Tax inspection is an important part of tax collection and management, which refers to the supervision and inspection by tax authorities on taxpayers' performance of tax obligations and withholding agents' performance of tax withholding and collecting. Tax inspection generally refers to the tax authorities' inspection and handling of the tax-related situation of taxpayers and withholding agents in strict accordance with relevant laws, regulations and legal procedures.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.