The most important thing in the inspection process is to collect and fix evidence. Inspection evidence mainly includes: physical evidence, documentary evidence, audio-visual materials, witness testimony, statements of the parties, expert conclusions, on-site transcripts, etc. If no illegal tax facts are found after inspection, the contents, process and facts of the inspection shall be explained in the tax inspection report.
legal ground
Article 63 of the Tax Administration Law
A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader.
If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.