Legal analysis: 12366 provide supervision and complaint services for violations of law and discipline. The main service functions of "12366 tax service hotline" 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; The complaint supervision service is mainly aimed at taxpayers' morality, service quality and tax officials of tax authorities.

Legal basis: hotline 12366, scope of acceptance and requirements I. hotline 12366, scope of acceptance

(a) the national tax system tax policy, tax collection and management procedures and other tax-related business consulting.

(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 dissatisfied with the service attitude of the staff of the tax authorities.

(5) The taxpayer is dissatisfied with the service quality and efficiency of the tax authorities and their staff.

(6) Taxpayers complain that the tax authorities and their staff have infringed upon their legitimate rights and interests in the course of performing their duties.

(seven) the rationalization opinions and suggestions put forward by the national tax authorities in standardizing administrative law enforcement and improving service quality and efficiency.

(eight) other matters that should be accepted in accordance with the provisions.