The reconciliation inspection must be carried out in strict accordance with Article 86 of the Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law. The accounting books and other materials of the fiscal year before the inspection period must be audited by the tax bureau (sub-bureau) at or above the county level before being transferred back to the tax authorities for inspection, and a payment list can be drawn from them, which will be returned in full within 3 months; For the current year's account books and other information, it must be approved by the director of the tax bureau at or above the city or autonomous prefecture with districts before it can be transferred back to the tax authorities for inspection, but it must be returned within 30 days and a list must be issued.