If the applicant refuses to accept the administrative reconsideration decision, he may bring an administrative lawsuit to the people's court or apply to the State Council for an award, and the award of the State Council is final. In order to prevent and correct illegal or improper specific tax administrative acts, protect the legitimate rights and interests of taxpayers and other tax parties, and ensure and supervise the tax authorities to exercise their functions and powers according to law. 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. When accepting an application for administrative reconsideration, the administrative reconsideration organ shall not charge any fees to the applicant. The administrative heads of tax authorities at all levels are the first responsible persons for administrative reconsideration, and should earnestly perform their duties and strengthen the organization and leadership of administrative reconsideration. The administrative reconsideration organ shall provide special places and other necessary conditions for the applicant and the third party to consult the file, accept the inquiry, mediation and hearing.
Company's first tax registration process:
1. Taxpayers need to apply for tax registration within 30 days from the date of obtaining the industrial and commercial business license.
2. If a taxpayer fails to apply for a business license but is established with the approval of the relevant department, it shall go through the tax registration within 30 days from the date when the relevant department approves the establishment.
3. A taxpayer who fails to apply for a business license and design without the approval of the relevant department shall apply for tax registration within 30 days from the date when the tax obligation occurs.
4. The lessee who has the right to operate independently, conduct independent financial accounting and pay rent to the lessor regularly shall apply to the tax authorities for tax registration within 30 days from the date of signing the lease contract.
5. If an overseas enterprise contracts for construction, installation and provision of labor services in China, it shall, within 30 days from the date of signing the project, apply to the local tax authorities for tax registration.
To sum up, if you are dissatisfied with the tax-related decision made by the county State Taxation Bureau, you should apply for administrative reconsideration to the tax authorities at the next higher level, that is, to the Municipal State Taxation Bureau.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" sixteenth
Taxpayers engaged in production and business operations shall, if the contents of tax registration change, report to the tax authorities for change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying for cancellation of registration to the administrative department for industry and commerce.
"Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law" Article 14.
Where the contents of a taxpayer's tax registration change, it shall report to the original tax registration authority with relevant documents within 30 days from the date when the administrative department for industry and commerce or other organs handle the change registration. If the contents of the taxpayer's tax registration change and it is not necessary to go to the administrative department for industry and commerce or other organs for registration of change, it shall, within 30 days from the date of change, report to the original tax registration authority with relevant documents.
Article 12 of the Administrative Reconsideration Law of People's Republic of China (PRC)
If the applicant refuses to accept the specific administrative act of the working department of the local people's government at or above the county level, he may choose to apply for administrative reconsideration to the people's government at the corresponding level or the competent department at the next higher level.