1) For newly established enterprises, in order to verify the collection method or tax rate, the tax authorities will visit the enterprises on the spot, mainly to verify the site area, production scale and number of employees of the enterprises. These are the basic basis for tax verification. Their theoretical basis is that the purpose of any enterprise is profit, and profit must ensure that these costs can be recovered from sales, which is an important aspect of tax approval.
2) Spot check or key verification. Random inspection is the main work of tax inspection. Every year, there are tasks, lots are drawn, and whoever draws them will check. You have to go to the field inspection and take away all your vouchers, account books and statements for examination. Focus on two situations, one is that someone "points" you (reports), and the other is that the scale of the enterprise is large, which has a great impact on local fiscal revenue. There is a downward trend in tax revenue this year, so we need to find out the reason.