The tax bureau generally does not check individuals.

Tax inspectors generally don't check individuals.

Only when it is suspected of tax evasion can it be possible to check the personal account of the company as a legal person. Company employees will not be investigated. If the tax authorities have reason to believe that taxpayers engaged in production and business operations evade their tax obligations, they may order them to pay the tax payable within a prescribed time limit; If a taxpayer is found to have obviously transferred or concealed his taxable commodities, goods and other property or taxable income within a time limit, the tax authorities may order the taxpayer to provide tax payment guarantee. The tax bureau is the government organ in charge of tax work. The main duties of the tax bureaus are to collect various taxes, including business tax, urban construction tax, deed tax, property tax, land value-added tax, resource tax, personal income tax and enterprise income tax. In addition to collecting taxes, State Taxation Administration of The People's Republic of China also has the functions of drafting tax laws and regulations and implementing rules, putting forward tax policy suggestions, carrying out international exchanges and cooperation in the tax field, and being responsible for organizing and implementing the reform of tax collection and management system. The tax bureau is responsible for tax collection and management throughout the country in accordance with the Administration Law. It is also responsible for publicizing tax laws and administrative regulations, popularizing tax knowledge, and providing taxpayers with tax consultation services free of charge.

Its main responsibilities are:

1. Draft tax laws and regulations and detailed rules for implementation, put forward suggestions on tax policies, report and issue them together with the Ministry of Finance, and formulate implementation measures. Responsible for the collection and management of tax laws and regulations and the interpretation of general tax issues, and report them to the Ministry of Finance for the record afterwards.

2. Organize the collection of taxes and social insurance premiums, and assume the responsibility for the collection and management of non-tax revenue, with the goal of collecting taxes in full.

3. Participate in the research on macroeconomic policies and the division of tax power between central and local governments, put forward suggestions on improving the tax-sharing system, study the overall level of tax burden, and put forward suggestions on macro-control by means of taxation.

4. Organize and implement the reform of tax collection and management system, draft laws and regulations on tax collection and management, formulate detailed rules for implementation, formulate supervision rules and regulations on tax collection and management, and supervise and inspect the implementation of tax laws, regulations and policies.

5. Responsible for planning and organizing the construction and implementation of tax service system, formulating tax service management system, standardizing tax service behavior, formulating and supervising the implementation of taxpayer rights protection system, protecting the legitimate rights and interests of taxpayers, fulfilling the obligation of providing convenient, high-quality and efficient tax service, organizing the implementation of tax publicity and formulating tax agency management policies.

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