Does the tax bureau have the right to check the patented technology of enterprises?

The tax bureau has the right to inspect the patented technology of enterprises. Article 3 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Implementation of Preferential Income Tax Policies for High-tech Enterprises (Article 24 of Announcement No.2017 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) stipulates that high-tech enterprises enjoying preferential tax policies, The annual settlement and payment shall be in accordance with the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing Preferential Policies and Measures for Handling Matters of Enterprise Income Tax (Announcement No.76 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) No.2015), submit the filing form of preferential matters of enterprise income tax to the tax authorities, and fulfill the filing procedures of qualification certificates of high-tech enterprises (after completing the Detailed List of Preferential Conditions of High-tech Enterprises, it shall be deemed as fulfilling the filing procedures).