First, where the information is complete and meets the statutory conditions, it should be handled or answered on the spot; If it cannot be handled or answered on the spot, a registration ledger and a receipt shall be established. The registration contents include contact time, taxpayer name, contact information, first question, first question responsible person, contractor, reply time, etc. The contents of the receipt include the name of the person responsible for the first question, contact information, time limit for commitment or reply, supervision and complaint telephone number, etc.

Second, if the information is incomplete or does not fully meet the statutory conditions and can be accepted, it should be accepted first, and the information that needs to be supplemented should be informed at one time, and the reasons and basis for not handling it can not be clearly informed. Legal basis: Article 8 of the Tax Administration Law.

The first paragraph stipulates: "Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities." This is a rule for taxpayers and withholding agents to know. Due to the implementation of multi-tax compound taxation in China, in order to standardize law enforcement and facilitate operation, judicial provisions are becoming more and more detailed and complex. Therefore, it is necessary for tax authorities to strengthen tax law publicity services. Tax payment procedure is the steps and methods for taxpayers to fulfill their tax obligations according to law, and it is also the procedure for tax authorities to collect taxes according to law. Therefore, it is particularly important to attach importance to procedures and strictly abide by them. At present, the tax service department should publish a complete tax process and service standards to facilitate taxpayers and withholding agents to understand the relevant procedures.