If it is the competent tax authority, it only needs to show the tax inspection and collection, but it can only be inspected on the spot, and the account books and vouchers cannot be taken away; If the tax inspection bureau comes to inspect, it is necessary to produce a tax inspection certificate, issue a tax inspection notice, an account adjustment notice and other tax documents. There must be more than two people, and show the tax inspection certificate. Issue inspection notice to taxpayers. There is also a notice of account adjustment (for the year, it needs to be issued by the municipal director). If the above conditions are not met, the taxpayer may refuse the inspection.

Extended data

The tax bureau's audit mainly focuses on the first day, costs and expenses, depending on the specific situation a few years ago.

1. Revenue: it is mainly to check whether all items that should be accounted for have been accounted for, especially whether current accounts still exist and should be recognized as revenue but not accounted for.

2. Cost: mainly refers to whether the cost carry-forward matches the income and whether there are many carry-forwards.

3. Expenses: mainly whether the accrued items meet the requirements or not (especially the items related to wages); Whether the charging channels are correct (especially those related to welfare funds); Whether the actual deduction items are calculated correctly (especially the hospitality items).

Baidu Encyclopedia-People's Republic of China (PRC) State Taxation Bureau