The specific contents of tax inspection for administrative reconsideration are as follows: Article 19 of the Rules for Tax Administrative Reconsideration shall apply for administrative reconsideration in accordance with the following provisions if it is dissatisfied with the specific administrative acts of the following tax authorities: (2) If it is dissatisfied with the specific administrative acts of the tax offices (sub-bureaus) and the inspection bureaus of tax bureaus at all levels, it shall apply for administrative reconsideration to its subordinate tax bureaus. Article 9 of the Detailed Rules for the Implementation of the Tax Administration Law has clearly defined the duties of the Inspection Bureau: it specializes in investigating and handling cases of tax evasion, tax evasion, tax fraud and tax refusal.