Article 52 of the Law on the Administration of Tax Collection stipulates that if a taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not charge a late fee. The taxpayer or withholding agent fails to pay or underpays the tax due to calculation errors.

The tax audit usually lasts about 60 days.

The basic procedures for tax authorities to check taxes are:

1, case selection, screening according to case source information, and deciding whether to file a case;

2. file a case;

3, the inspection results of the production of the "tax inspection report", the implementation of the inspection within 60 days from the date of completion, it is really necessary to extend the inspection time, it should be approved by the director of the bureau;

4. After the trial and inspection, the inspection department shall, within 5 working days, hand over the tax inspection report, tax inspection working papers and relevant evidence materials to the trial department for trial, and handle the handover procedures.

After receiving the tax inspection report and related materials handed over by the inspection department, the trial department shall put forward its trial opinions within 15 days.

Small-scale people are promoted to ordinary taxpayers, and they are generally not audited. It mainly depends on whether your sales revenue exceeds 5 million in a row 12 months.