Taxation has to go through two levels of inspection. According to the relevant public information, the implementation of secondary inspection is to improve the efficiency of tax collection and management, strengthen the supervision of taxpayers, combat and prevent tax violations, and enhance the reliability and stability of tax revenue. The second-level audit is mainly based on the first-level audit, to conduct a more in-depth and comprehensive review and verification of a certain number and proportion of audit objects, including goods, assets and liabilities.