Tax audit case selection is the process of determining the audit object. There are many forms of case selection by tax authorities: computer case selection, random sampling, reporting, transfer and exchange. Among them, reporting by the masses is a good form to mobilize the whole society to cooperate in tax protection, and it is also the main way to find the source of the case.

Audit case selection is the first procedure of audit work, which belongs to the operating process before audit implementation and plays a role in providing direction and objectives for follow-up work. Doing a good job in the construction of case selection system will undoubtedly grasp the central link of the whole inspection work, thus promoting the development of tax inspection work and realizing the goal of administering taxes according to law.

The basic procedures of tax inspection are case selection, inspection, trial and execution. Case selection is the first procedure of tax inspection, that is, collecting, classifying, analyzing, comparing and processing all kinds of tax information by computer, manual or a combination of the two, so as to select the most suspected tax evasion among the taxpayers and withholding agents managed, and then lay the foundation for the next tax inspection. This is the basic work of tax inspection, and it is an important measure to improve the efficiency of tax inspection and effectively allocate limited manpower to the objects that need to be inspected most. The accuracy of case selection directly determines the size of inspection results, and the accuracy of case selection is related to the quality of the whole inspection work.