“Dual Random, One Open” 「雙隨機、一公開」

“Dual Random, One Open”
繁：「雙隨機、一公開」
简：“双随机、一公开”

要定期開展對明星藝人、網絡主播的「雙隨機、一公開」稅收檢查，以事實為依據、以法律為準繩，依法依規加大對文娛領域偷逃稅典型案件查處震懾和曝光力度。要加強對基層稅務機關日常徵管情況的監督檢查，對利用職權徇私舞弊的稅務人員，依法依規嚴肅處理。

國家稅務總局：定期開展對明星藝人網絡主播稅收檢查（2021年9月19日）。星島日報，取自 https://bit.ly/3AofjaP

On August 5, 2015, the General Office of the State Council issued the Notice on Promoting the Standard Post-event Supervision of Random Spot Inspection, which calls for the full implementation of the “Dual Random, One Open” regulatory model in the government management and market law enforcement.

Strategy & Policy >> Dual Random Inspection & Public Release. (2019, Jan 14). China Legislation Standard. Retrieved from http://www.cnstandards.net/index.php/strategy/dual-random-one-open/