Apply to the tax authorities. According to the provisions of the Tax Adjustment Law, taxpayers can apply for reconsideration or administrative litigation, and taxpayers can apply to the tax authorities for review by telephone, internet or letter. Tax agent refers to the professional and technical personnel who have passed the national unified examination for tax agents, obtained the Professional Qualification Certificate for Tax Agents, registered at the same time, and engaged in tax-related authentication and tax-related service activities.