1 Administrative reconsideration refers to an administrative act in which a citizen, a legal person or any other organization refuses to accept a specific administrative act made by an administrative subject, thinks that the specific administrative act of an administrative subject has infringed upon its legitimate rights and interests, and submits an application for reconsideration to a statutory administrative reconsideration organ according to law, and the administrative reconsideration organ examines the legality and appropriateness of the specific administrative act according to law and makes an administrative reconsideration decision. "Seconded" means: agreeing with the motions put forward by other representatives and acting as co-sponsors.
2. Legal basis: Article 2 of the Administrative Reconsideration Law of the People's Republic of China
Citizens, legal persons or other organizations that a specific administrative act infringes upon their lawful rights and interests apply for administrative reconsideration to an administrative organ, and the administrative organ shall accept the application for administrative reconsideration and make a decision on administrative reconsideration.
2. What is the difference between administrative reconsideration and administrative litigation?
Main differences between tax administrative litigation and tax administrative reconsideration;
1 has different properties. Tax administrative reconsideration is an administrative activity of administrative organs, and tax administrative litigation is a judicial activity of judicial organs;
2. Different jurisdictions. In principle, the tax administrative reconsideration shall be under the jurisdiction of the tax authorities at the next higher level or the people's government at the same level of the original handling organ, while the tax administrative litigation shall be under the jurisdiction of the people's court;
3. The trial methods and procedures are different. The people's court adopts the system of collegiate bench, recusal, public trial, final trial of second instance and debate in the trial of tax administrative cases, while the tax reconsideration organ adopts the principle of written review (other methods are adopted when necessary) and implements the first-level reconsideration system;
4. Different effects. The judgments and rulings of the people's courts in tax administrative cases are final. If the parties are dissatisfied with the judgments and rulings, they can only appeal, and the appeals will not affect the enforcement of the court's rulings. Tax administrative reconsideration is different. Except for the rulings made by the State Council, the decisions made by other reconsideration organs are not final. Applicants who are dissatisfied with the reconsideration decisions can bring a lawsuit to the people's court.