1, tax policy, collection and management process and other tax-related business consultation of the national tax system;
2. Basic information of taxpayers and other tax-related inquiries within the national tax jurisdiction;
3. General illegal tax returns within the jurisdiction of the national tax (including illegal invoice returns and illegal tax registration returns, etc.). );
4, the taxpayer is not satisfied with the service attitude of the staff of the tax authorities and complaints;
5, taxpayers are dissatisfied with the service quality and efficiency of the tax authorities and their staff complaints;
6. Taxpayers complain that the tax authorities and their staff infringe upon their legitimate rights and interests in the course of performing their duties;
7 rationalization opinions and suggestions put forward by the national tax authorities in standardizing administrative law enforcement and improving service quality and efficiency;
8. Other matters that shall be accepted as required.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, serious illness medical care, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation measures are determined by the State Council and reported to the NPC Standing Committee for the record.