The basic process of 60-day tax inspection by tax authorities is: 1. Case selection: Choose according to the case source information to decide whether to file a case. 2. file a case. 3. Check: Make tax audit report as a result. The inspection shall be completed within 60 days from the date of implementation. If it is really necessary to extend the inspection time, it shall be approved by the director of the inspection bureau. 4. Trial: After the inspection is completed, the inspection department shall hand over the tax inspection report, tax inspection working papers and relevant evidence materials to the trial department for trial within 5 working days, 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. However, the following time is not counted: (1) the time for inspectors to conduct supplementary investigations; (two) the time to consult the higher authorities or consult the relevant departments on policy issues. If the case is complicated and it is really necessary to extend the trial period, it may be extended appropriately with the approval of the director of the inspection bureau.

legal ground

Article 11 The duties of tax collectors, inspectors and administrative reconsideration personnel of tax authorities shall be clear, separated and restricted.