The tax bureau may inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production and operation sites and goods storage sites, and inspect the withholding agent's business related to withholding and collecting taxes; Or go 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;

But there is no right to enforce the law on the road.