1. Article 54 The tax authorities have the right to conduct the following tax inspections:
(a) to check the taxpayer's account books, accounting vouchers, statements and relevant materials, and to check the account books, accounting vouchers and relevant materials of tax withholding agents;
2. Article 23 of the Notice of State Taxation Administration of The People's Republic of China Municipality on Printing and Distributing Tax Inspection Rules (Guo Shui Fa [2009]157) can be inspected by on-site inspection, taking account books, asking, inquiring about deposit accounts or savings deposits, off-site investigation and other methods according to legal authority and procedures.
The audited entity that uses the electronic information system for management and accounting may require it to open the electronic information system or provide a copy consistent with the original electronic data and technical data of the electronic information system. If the inspected object refuses to disclose or provide it, with the approval of the director of the Inspection Bureau, it can directly inspect the electronic information system by appropriate technical means, or extract and copy electronic data for inspection, but the technical means adopted shall not destroy the original electronic data of the electronic information system or affect the normal operation of the electronic information system.