Will everyone check the social security audit in one tax or randomly?

The main body of tax inspection and spot check is the tax inspection departments at all levels. State Taxation Administration of The People's Republic of China Inspection Bureau is responsible for organizing and coordinating the random inspection of national tax inspection, randomly selecting inspection objects from national key tax source enterprises according to work needs, and organizing or urging the tax inspection departments in relevant regions to carry out inspections. Provincial and municipal tax bureau inspection bureau is responsible for organizing, coordinating and implementing the random inspection of tax inspection within its jurisdiction. The inspection bureau of the county tax bureau is responsible for the spot check of tax inspection within its jurisdiction.

The Provincial Taxation Bureau may, according to the local actual situation, appropriately adjust the level of tax inspection and case selection, and the Inspection Bureau of the Provincial Taxation Bureau shall focus on determining the random sampling objects for the national, provincial and municipal key tax source enterprises within its jurisdiction. The inspection objects randomly selected by the tax inspection department at a higher level may be inspected by themselves or by the tax inspection department at a lower level. If it is indeed difficult for the tax inspection department at a lower level to carry out the inspection due to insufficient strength, it may report to the tax inspection department at a higher level to deploy personnel from other regions to participate in the inspection.

The higher tax inspection department can review the random inspection of the lower tax inspection department to test the performance of the random inspection. The review is mainly based on file review, and can be verified on the spot when necessary.