According to Article 12 of the Administrative Reconsideration Law of People's Republic of China (PRC), if an applicant refuses to accept a specific administrative act of the working department of a local people's government at or above the county level, he may, at his choice, 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.
Extended data:
Article 17 of the Administrative Reconsideration Law of People's Republic of China (PRC) shall, after receiving the application for administrative reconsideration, examine it within five days, decide not to accept the application for administrative reconsideration that does not conform to the provisions of this Law, and inform the applicant in writing;
An application for administrative reconsideration that conforms to the provisions of this Law but is not accepted by this organ shall inform the applicant to submit it to the relevant administrative reconsideration organ. In addition to the provisions of the preceding paragraph, the application for administrative reconsideration shall be accepted as of the date of receipt by the institution responsible for legal affairs of the administrative reconsideration organ.
China Government Network-People's Republic of China (PRC) Administrative Reconsideration Law