The company listing tax will not check the downstream customers. In the process of listing, the tax authorities will conduct tax audits and investigations on the company. The tax department is mainly concerned with the company's own financial situation and tax records, and will not directly check the downstream customers. Therefore, the company listing tax will not check the downstream customers. In the process of listing, the tax authorities will focus on the company's own financial situation and tax records, involving illegal acts, and the tax authorities will also investigate the company's business dealings. At the same time, the company should fully understand its customer base and avoid potential risks and influences.