Legal analysis: First, there are disputes between tax administrative subjects, mainly disputes about tax authority. For example, the National Taxation Bureau and the local taxation bureau believe that they both have the right to manage a certain matter or have no right to manage it, thus creating a positive or negative conflict over tax management authority. This kind of dispute is also called a tax authority dispute. The second is the dispute between the tax administrative subject and its civil servants, which are mainly disputes about administrative sanctions. For example, disputes arising from a civil servant's disobedience to the tax authority's warning and punishment. This kind of dispute is also called a tax punishment dispute. External tax disputes refer to disputes arising from specific tax administrative actions during the tax collection and management process between tax administrative subjects and citizens, legal persons or other organizations. This book uses tax disputes in a narrow sense, and the so-called tax disputes only refer to external tax disputes.

Legal basis: Calculation of taxable income in Article 6 of the "Personal Income Tax Law":

(1) The comprehensive income of resident individuals shall be calculated based on the income amount in each tax year minus The balance after excluding expenses of RMB 60,000 and special deductions, special additional deductions and other deductions determined in accordance with the law shall be the taxable income.

(2) For wages and salaries of non-resident individuals, the balance after deducting RMB 5,000 in expenses from the monthly income shall be the taxable income; income from remuneration for services, income from author remuneration, and royalties Income, the amount of each income is the taxable income.

(3) Business income shall be the taxable income based on the balance after deducting costs, expenses and losses from the total income in each tax year.

(4) If the income from property leasing does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be Taxable income.

(5) For income from property transfer, the taxable income shall be the balance of the income from the transferred property minus the original value of the property and reasonable expenses.

(6) For interest, dividends, bonus income and incidental income, the amount of each income shall be the taxable income.

Income from labor remuneration, author remuneration, and royalties shall be the balance after deducting 20% ??of the expenses. The amount of income from royalties is calculated at a reduced rate of 70%.

Individuals who donate their income to education, poverty alleviation, relief and other public welfare charities, and the donation amount does not exceed 30% of the taxable income declared by the taxpayer, can be deducted from their taxable income. If the State Council stipulates that donations to public welfare charities should be deducted in full before tax, such provisions shall prevail.

The special deductions specified in Item 1 of Paragraph 1 of this Article include basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums and housing provident funds paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include expenditures such as children’s education, continuing education, medical treatment for serious illnesses, housing loan interest or housing rent, support for the elderly, etc. The specific scope, standards and implementation steps shall be determined by the State Council and reported to the Standing Committee of the National People’s Congress for filing.