Legal analysis: the reconsideration organ can be the administrative subject at the same level or the administrative subject at a higher level.

Legal basis: Article 12 of the Administrative Reconsideration Law of People's Republic of China (PRC) refuses to accept the specific administrative acts of the departments of local people's governments at or above the county level. The applicant may choose to apply for administrative reconsideration to the people's government at the same 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.