Do tax officials have the right to inspect hotels?

Have the right. In accordance with China's "Tax Collection and Administration Law" and relevant regulations, tax authorities may inspect taxpayers' properties, account books, vouchers, materials, etc. in accordance with the law to confirm whether taxpayers' tax obligations have been fully fulfilled, and to discover and investigate tax evasion and other behaviors. As one of the corporate entities, hotels need to pay taxes in accordance with the law and fulfill corresponding tax obligations.