Legal analysis: First, the general situation can be reflected to the leaders or superiors. For some trivial matters such as service attitude, you need to complain to the national tax staff. You can complain directly to the leader in the government affairs hall or the place where you work, and ask the leader to criticize the education staff for dereliction of duty. Write down your name or job number, and then dial 12366. 12366 is the national unified tax service hotline in State Taxation Administration of The People's Republic of China. Before calling, you should know the job number or name of the employee being complained. The content of the complaint is usually related to tax payment. 3. Call the local complaint hotline 12345. The national unified complaint telephone is sometimes very slow to handle. At present, complaint hotlines 12345 have been set up in various places to receive complaints from administrative departments and their staff. This method is generally faster to handle, and generally there is a reply.

Legal basis: Article 12 of the Administrative Procedure Law of the People's Republic of China accepts the following lawsuits filed by citizens, legal persons or other organizations: (1) Those who refuse to accept administrative punishments such as administrative detention, temporary suspension or revocation of permits and licenses, order to stop production and business, confiscation of illegal income, confiscation of illegal property, fines and warnings; (2) Administrative compulsory measures and administrative enforcement such as restricting personal freedom or sealing up, distraining and freezing property; (three) the administrative organ refuses or fails to reply to the application for administrative license within the statutory time limit, or refuses to accept other administrative licensing decisions made by the administrative organ; (4) Refusing to accept the decision of the administrative organ to confirm the ownership or use right of natural resources such as land, mineral deposits, water, forests, mountains, grasslands, wasteland, beaches and sea areas; (five) refuses to accept the decision of expropriation and requisition and compensation; (six) the application for administrative organs to perform the statutory duties of protecting personal rights, property rights and other legitimate rights and interests, and the administrative organs refuse to perform or refuse to reply; (seven) that the administrative organ has violated its right to independent management or the right to contracted management of rural land; (eight) the administrative organ abuses administrative power to exclude or restrict competition; (nine) that the administrative organs illegally raise funds, apportion expenses or illegally require the performance of other obligations; (ten) that the administrative organ fails to pay pension, minimum living allowance or social insurance benefits according to law; (eleven) that the administrative organ fails to perform in accordance with the law, fails to perform in accordance with the agreement or illegally changes or terminates the government franchise agreement, land and housing expropriation compensation agreement and other agreements; (twelve) that administrative organs infringe upon the personal rights, property rights and other legitimate rights and interests of others. In addition to the provisions of the preceding paragraph, the people's courts accept other administrative cases that can be brought to court according to laws and regulations.