Legal analysis: According to the relevant laws and regulations of our country, if a party refuses to accept the decision, he may file an administrative reconsideration with the people's government at the same level or the administrative department at the next higher level.

Legal basis: Article 12 of People's Republic of China (PRC) Administrative Reconsideration Law.

If the applicant refuses to accept the specific administrative act of the working department of the local people's government at or above the county level, he may choose to apply for administrative reconsideration to the people's government at the corresponding level or the competent department at the next higher level. If they are dissatisfied with the specific administrative acts of the administrative organs or state security organs that implement vertical leadership, such as customs, finance, national tax and foreign exchange management, they shall apply to the competent department at the next higher level for administrative reconsideration.