According to the provisions of Article 54 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities have the right to conduct the following tax inspections:
(a) check the taxpayer's account books, accounting vouchers, statements and related materials, and check the withholding agent's account books, accounting vouchers and related materials;
(2) to inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production and business premises and goods storage sites, and to inspect the withholding agent's business related to withholding and collecting taxes;
(3) ordering taxpayers and withholding agents to provide documents, certification materials and relevant materials related to tax payment or tax withholding and collection;
(4) Asking taxpayers and withholding agents questions and information related to paying taxes or withholding or collecting taxes;
(5) going to stations, docks, airports, postal enterprises and their branches to check the relevant documents, vouchers and relevant materials of taxpayers consigning or mailing taxable commodities, goods or other property;
(6) With the approval of the director of the tax bureau (sub-bureau) at or above the county level, the deposit account of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions shall be inquired on the basis of the Certificate of Permission to Inquire about Deposit Accounts in a unified format throughout the country. When investigating cases of tax violations, the tax authorities may inquire about the savings deposits of the suspects with the approval of the director of the tax bureau (sub-bureau) at or above the city divided into districts. The information obtained by the tax authorities shall not be used for purposes other than taxation.
Extended data:
Article 57 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, when conducting tax inspection according to law, the tax authorities have the right to investigate taxpayers, withholding agents and other parties related to tax payment or withholding and collecting taxes from relevant units and individuals, and the relevant units and individuals have the obligation to truthfully provide relevant information and supporting materials to the tax authorities.
Article 58 When investigating a tax violation case, the tax authorities may record, video-record, photograph and copy the information and materials related to the case.
Article 59 When conducting tax inspection, the personnel sent by the tax authorities shall produce the tax inspection certificate and the tax inspection notice, and have the responsibility to keep secrets for the inspected; If the tax inspection certificate and tax inspection notice are not produced, the inspected person has the right to refuse the inspection.
Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law