Taxpayers can call 12366 directly and press the voice prompt button to report complaints. The call center of 12366 has a special post to receive complaints. Accepted complaints and reports will be transferred to relevant processing posts by 12366 call center according to standard procedures, and the feedback of complaints and reports will be implemented by specific investigation and processing units.
12366 is a tax service hotline, whose main service functions include: tax consultation service, which mainly provides taxpayers with tax laws, regulations and policies, tax collection and management regulations, tax-related information and other consulting services; The tax guide service mainly provides consulting services for taxpayers to handle tax registration, invoice purchase, tax declaration and other tax-related matters; The tax-related reporting service mainly provides services for taxpayers to report tax violations; Complaint supervision service is mainly to provide taxpayers with services to supervise and complain about the ethics of tax authorities, service quality and illegal acts of tax personnel.
"People's Republic of China (PRC) tax collection and management law" sixtieth taxpayers have one of the following acts, the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:
(1) Failing to go through the tax registration, change registration or cancellation registration within the prescribed time limit;
(2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations;
(3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference;
(4) Failing to declare all bank account numbers to the tax authorities as required;
(five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization.
If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses.
Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.