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第五十五条 税务机关对从事生产、经营的纳税人以前纳税期的纳税情况依法进行税务检查时，发现纳税人有逃避纳税义务行为，并有明显的转移、隐匿其应纳税商品、货物以及其他财产或者应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，可以按照本法规定的批准权限采取税
Article 55 When a tax authority conducts a tax inspection according to law on the taxpayers’ taxpayers who engaged in the production or business operations in the past and finds that the taxpayers have evaded their tax obligations and has obviously transferred or concealed their taxable commodities and goods and Other property or the taxable goods, goods and other property or the taxable income may be taxed in accordance with the approval authority provided for in this Law