The taxpayer forums refer to the forums organized for taxpayers by taxation service agents and legal institutions of the tax organs at each level. The forums organized and held by the city bureau represent the overall and typical situation and emphasize on the coordination, communication and relationship between each government department, social organizations and industry associations. The taxpayer representatives from every walk of life, such as enterprises, industry and commerce, culture and education, arts, sports, resident offices of foreign enterprises, are invited to the forums. The forums organized and held by the bureaus in each district and county and their sub-bureaus represent the fundamental and extensive situation and emphasize on the communication and exchange with the taxpayers in the local area to know about the suggestions and advices of the taxpayers. The forums help the tax bureaus to timely know taxpayers' suggestions and advices on tax collection and administration and to solve practical problems for them. Besides, the principles on dealing with the problems proposed by taxpayers are established to ensure each piece of suggestion and advice will be effective.