《中华人民共和国税收征收管理法》(以下简称征管法)第三十二条规定：税务机关有权进行下列税务检查：(一)检查纳税人的帐簿、记帐凭证、报表和有关资料，检查扣缴义务人代扣代缴、代收代缴税款帐簿、记帐凭证和有关资料；(二)到纳税人的生产、经营场所和货物存放地检查纳税人 Article 32 of the Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the Tax Administration Law) stipulates that the tax authorities shall have the right to carry out the following tax inspections: (1) Examining the taxpayers’ books of account, vouchers, statements and relevant materials, Check withholding agent withholding and payment, collection and payment of tax books, vouchers and related information; (2) taxpayers to the production, business premises and storage of goods to check the taxpayers