When tax authorities conduct tax inspection according to law, they have the right to investigate taxpayers, withholding agents and other parties related to paying taxes 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. When investigating a case of tax violation, the tax authorities may record, video, photograph and copy the information and materials related to the case. When conducting tax inspection, the personnel sent by the tax authorities shall produce tax inspection certificates and tax inspection notices, 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. Article 33 of the Audit Law