Legal analysis: The basic task of tax inspection is to investigate and deal with tax violations according to national tax laws and regulations, safeguard tax revenue, maintain tax order, promote tax payment according to law, and ensure the implementation of tax law.

Tax inspection institutions established by tax authorities at all levels shall exercise tax inspection functions in accordance with their jurisdiction.

Tax authorities at all levels shall set up a reporting center for tax violations in their subordinate tax inspection institutions and accept citizens' reports on tax violations.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.