State organs such as customs, finance, national tax and foreign exchange shall apply to the competent department at the next higher level for reconsideration if they are not satisfied with the specific administrative reconsideration. Why is C wrong? According to the principle of jurisdiction of tax administrative reconsideration, if you are dissatisfied with the specific administrative act of the following tax authorities, you shall apply for administrative reconsideration in accordance with the following provisions:

(1) If you are dissatisfied with the specific administrative act of the municipal tax bureau under separate state planning, you shall apply to the provincial tax bureau for administrative reconsideration.

(2) If the tax bureaus (sub-bureaus) or inspection bureaus at all levels are dissatisfied with the specific administrative act, they shall apply for administrative reconsideration to their tax bureaus.

If you are dissatisfied with the inspection bureau under the Municipal Bureau, you should apply for reconsideration to the directly affiliated bureau. If you are dissatisfied with the municipal bureau, you can apply to the local provincial bureau for reconsideration, so C is incorrect.