Legal analysis: tax ukey is space information. Official visible content: Tax ukey is a portable intelligent tax control equipment independently developed and produced by aerospace information, which is used by taxpayers to issue invoices. Built-in clock chip and safe storage can not only satisfy taxpayers' online invoicing, but also ensure offline invoicing when the network is abnormal. It conforms to the Technical Specification of Tax ukey of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and adopts a state-secret security processor with high reliability, high security and high performance, which can provide users with high-level security protection. Tax ukey is an independent tax ukey, which is an identity authentication and information encryption device of the electronic invoice service platform, and can help taxpayers to handle basic services such as issuing, filing, querying and uploading VAT ordinary invoices and electronic ordinary invoices. Tax ukey is an identity authentication and information encryption device of electronic invoice service platform independently developed by aerospace information, and it is a national secret security processor. Tax ukey adopts the common algorithms of SM2 and SM3, with built-in clock chip and secure storage, which has high reliability and security, and can provide users with high-level security protection. In addition, the device is small in size and convenient for users to carry.
Legal basis: Article 89 of the Technical Specification for Tax Inspection, tax authorities and tax personnel shall exercise their tax inspection powers in accordance with the provisions of the Tax Administration Law and these Detailed Rules. When conducting tax inspection, tax officials shall produce tax inspection certificates and tax inspection notices; Without a tax inspection certificate and a tax inspection notice, taxpayers, withholding agents and other parties have the right to refuse the inspection. The tax authorities may use a unified tax inspection notice when inspecting bazaars and centralized business households. The specific measures for the style, use and management of tax inspection certificates and tax inspection notices shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).