Do tax assessors exist in China?
The tax authorities may assign a tax assessor to conduct a review on the taxation status of taxpayers upon showing their taxation review certificates. If the assessors do not have the appropriate certificates the taxpayer can refuse to be reviewed. The review procedure is as follows: the review may include taxpayers' ledgers, vouchers, financial statements, and other information. The assessors shall: 1. Issue a list of documents taken and the information may be taken back to the authorities for review. The authorities may only keep the information for a maximum of three months. The assessors may also: review goods, stocks and other properties at the taxpayer's manufacturing or business location; request the taxpayer to provide files, certificates etc. relating to the taxation; check transportation, properties or mail evidence. After approval from higher authorities the tax authorities can investigate the bank information by presenting a bank investigation certificate. The personal bank deposit may also be investigated. The taxpayers are required to facilitate the work of the assessors and provide the information in an honest manner. The taxpayer does have the right to seek fairness and argue for his/her rights regarding contentious items in accordance with the tax laws and regulations.