1. Can the tax administrative reconsideration be mediated? Reconciliation and mediation can be applied to administrative reconsideration cases under any of the following circumstances: (1) Specific administrative acts such as administrative punishment, tax verification and determination of taxable income rate made by the respondent in exercising his discretion. (2) Administrative compensation or administrative compensation; (3) Reward for tax-related reporting; (4) Cases where the superior law is unclear and the tax authorities make decisions mainly based on policy adjustment; (five) other administrative reconsideration cases that can be reconciled or mediated according to law. For a specific administrative act that is obviously illegal, the administrative reconsideration organ can only make a ruling, but cannot make reconciliation or mediation, except that the tax authorities promptly correct it themselves. The reconsideration organ may, within 10 days from the date of accepting the application for reconsideration, issue a proposal for reconciliation of tax administrative reconsideration to the applicant and the respondent to solicit the intention of reconciliation. The applicant and the respondent shall, within 3 days from the date of receiving the proposal for reconciliation of tax administrative reconsideration, inform the reconsideration organ in writing or orally that they are willing to reconcile. If the intention of reconciliation is expressed orally, the reconsideration organ shall put it on record and sign it by the parties concerned. If the applicant and the respondent fail to reply within the prescribed time limit, it shall be deemed that they do not agree to the settlement. Article 14 The administrative reconsideration organ accepts the application for administrative reconsideration filed by the applicant who refuses to accept the following specific administrative acts of the tax authorities: (1) Tax acts, including specific administrative acts such as determining the subject of taxation, the object of taxation, the scope of taxation, tax reduction, exemption, tax refund, tax deduction, applicable tax rate, tax basis, tax payment link, tax payment period, tax payment place and method, tax collection, late payment fee collection, withholding agent, and unit entrusted by the tax authorities. (2) Administrative licensing and administrative examination and approval. (3) Invoice management activities, including selling, collecting and issuing invoices. (four) tax preservation measures and implementation measures. (5) Administrative penalty: 1. Fines; 2. Confiscation of property and illegal income; 3. Stop the right of export tax refund. (6) Failing to perform the following duties according to law: 1. Handling tax registration; 2. Issue and issue tax payment vouchers and tax management vouchers for business activities; 3. Administrative compensation; 4. Administrative reward; 5 other acts that do not perform their duties according to law. (7) Qualification behavior. (8) Failing to confirm the tax payment guarantee according to law. (nine) the specific administrative acts in the work of government information disclosure. (ten) tax credit rating behavior. (eleven) notify the entry-exit administration to stop leaving the country. (twelve) other specific administrative acts. Fifteenth the applicant believes that the following provisions on which the specific administrative act of the tax authorities is based are illegal, and when applying for administrative reconsideration of the specific administrative act, he may apply to the administrative reconsideration organ for examination of the relevant provisions; If an applicant does not know the provisions on which a specific administrative act is based when applying for administrative reconsideration, he may apply for a review of the provisions before the administrative reconsideration organ makes a decision on administrative reconsideration: (1) Provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and other departments in the State Council. (2) Provisions of other tax authorities at all levels. (3) Provisions of local people's governments at various levels. (4) Provisions of the relevant departments of the local people's government. The provisions of the preceding paragraph do not include regulations.