This topic examines the reconciliation and mediation of tax administrative reconsideration. According to the Rules for Tax Administrative Reconsideration, administrative reward is a specific tax administrative act made by exercising discretion. For such matters, the applicant and the respondent can reach a settlement before the administrative reconsideration organ makes an administrative reconsideration decision. So option a is correct. The problem of applying tax rate is directly stipulated by law and does not belong to the act of exercising discretion. So option b is wrong. If the conciliation statement for administrative reconsideration does not take effect, the tax administrative reconsideration organ shall make an administrative reconsideration decision in time. So option c is correct. The tax administrative reconsideration organ shall mediate according to the following procedures: obtaining the consent of the applicant and the respondent; Listen to the opinions of the applicant and the respondent; Propose a mediation plan; Reach a mediation agreement; Make a conciliation statement for administrative reconsideration. So option d is correct. Where the administrative reconsideration is terminated with the permission of the tax administrative reconsideration institution, the applicant may not apply for administrative reconsideration again with the same facts and reasons. So option e is wrong.