Legal basis: "Regulations on Tax Inspection" Article 4 The inspection bureau shall carry out tax inspection under the leadership of its 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.