Tax administrative reconsideration is an important part of China's administrative reconsideration system. Tax administrative reconsideration refers to the activities in which the parties (taxpayers, withholding agents, tax payment guarantors and other tax parties) refuse to accept the specific tax administrative acts made by the tax authorities and their staff, apply to the tax authorities at the next higher level (the reconsideration organ) according to law, and the reconsideration organ makes decisions on maintaining, changing and revoking the specific administrative acts of the original tax authorities according to law after hearing. Chinese name Tax Administrative Reconsideration mbth Directory of Specific Administrative Actions of Taxation without Subject Behavior 1 Concept 2 Features 3 Scope of Cases 4 Jurisdiction 5 Application 6 Acceptance 7 Decisions 8 Other Relevant Provisions Concept Editor In order to prevent and correct illegal or improper specific administrative actions of taxation, protect the legitimate rights and interests of taxpayers and other tax parties, safeguard and supervise the tax authorities to exercise their functions and powers according to law. According to the Administrative Reconsideration Law of the People's Republic of China (1999 10/October 1 day, hereinafter referred to as the Administrative Reconsideration Law) and other relevant laws and regulations, State Taxation Administration of The People's Republic of China formulated the Rules for Tax Administrative Reconsideration (for Trial Implementation), and in l999/. Features Editing China's tax administrative reconsideration has the following characteristics: (1) The tax administrative reconsideration is based on the premise that the parties refuse to accept the specific tax administrative actions made by the tax authorities and their staff. This is determined by the purpose of administrative reconsideration to provide administrative relief to the parties. If the parties think that the handling by the tax authorities is legal and appropriate, or the tax authorities have not dealt with it yet, and the legitimate rights and interests of the parties have not been infringed, there will be no tax administrative reconsideration. (two) the tax administrative reconsideration is produced by the application of the parties. The application of the parties is one of the important conditions for tax administrative reconsideration. If the parties do not apply, it is impossible to obtain relief through administrative reconsideration. (three) the trial of tax administrative reconsideration cases is generally conducted by the tax authorities at the next higher level that originally handled the tax authorities. (4) Linking tax administrative reconsideration with administrative litigation. According to the Administrative Procedure Law of the People's Republic of China (hereinafter referred to as the Administrative Procedure Law) and the Administrative Reconsideration Law, for most administrative cases, the parties can choose administrative reconsideration or administrative litigation, and if they are not satisfied with the administrative reconsideration decision, they can also bring an administrative lawsuit to the court. On this basis, the application of tax administrative cases has its particularity in the connection between the two procedures. According to the provisions of Article 88 of the Tax Administration Law, tax administrative reconsideration is a necessary pre-procedure of tax administrative litigation for disputes caused by tax payment. If you cannot bring a lawsuit to the court without reconsideration, you can bring a lawsuit only if you are still dissatisfied after reconsideration. For disputes caused by punishment, preservation measures and enforcement, the parties can choose to apply reconsideration or litigation procedures. If they choose reconsideration procedures and are still dissatisfied with the reconsideration decision, they can bring a lawsuit to the court. According to the provisions of the Tax Administration Law, the Administrative Reconsideration Law and the Rules for Tax Administrative Reconsideration (Trial), the scope of accepting cases for tax administrative reconsideration is limited to specific tax administrative acts made by tax authorities. A specific administrative act of taxation refers to a unilateral act made by the tax authorities and their staff in exercising their administrative functions and powers in tax administration activities, aiming at a specific citizen, legal person or other organization and on specific specific matters, concerning the rights and obligations of that citizen, legal person or other organization. It mainly includes: (1) Tax collection behavior made by tax authorities1.Tax collection and surcharge for late payment. 2 withholding agents, units entrusted by the tax authorities to make withholding, collecting and collecting acts and collecting. (2) the act of ordering taxpayers to provide tax payment guarantees made by the tax authorities; (3) the tax preservation measures taken by the tax authorities1.Inform banks or other financial institutions in writing to freeze taxpayers' deposits. 2. Seizing or sealing up commodities, goods or other property. (4) The tax authorities failed to lift the tax preservation measures in time, causing losses to taxpayers and other legitimate rights and interests; (5) Tax enforcement measures taken by the tax authorities1.Notify banks or other financial institutions in writing to withhold taxes from the deposits of the parties concerned. 2 auction or sale of seized or sealed-up commodities, goods or other property. (6) The tax administrative punishment1.imposed by the tax authorities. 2. Confiscation of property. (specifically, there are two situations: confiscation of property and illegal income) 3. Stop the right of export tax refund. 4. Collecting invoices and suspending the supply of invoices. 5. Ordered to make corrections within a time limit. (7) Failure of the tax authorities to handle or reply according to law 1. Failure to approve tax reduction or exemption or export tax rebate. 2. No tax deduction. 3. No tax refund. 4. No tax registration certificate or sales invoice will be issued. 5. No tax payment vouchers and bills will be issued. 6. Not recognized as a general taxpayer of value-added tax. 7. Not to approve the extension declaration; Approve the extension of tax payment. (VIII) The act of canceling the qualification of general VAT taxpayer made by the tax authorities (IX) The notice made by the tax authorities, and the exit management authorities prevent the exit (X) Other specific tax administrative acts made by the tax authorities According to this content, taxpayers can apply for tax administrative reconsideration in the future as long as they are specific administrative acts made by the tax authorities, regardless of whether there are provisions in the current tax law, which is also a new provision on tax administrative reconsideration after the implementation of the Administrative Reconsideration Law. In addition, the Tax Administrative Reconsideration Rules (Trial) also stipulates that taxpayers can apply for administrative reconsideration of the provisions on which specific administrative acts made by tax authorities are based. The specific provisions are as follows: Taxpayers and other tax parties may consider the following provisions on which the specific administrative act of the tax authorities is based to be illegal, and when applying for administrative reconsideration for specific administrative acts, they may apply to the reconsideration organ for review of the provisions: 1. Provisions of other departments in State Taxation Administration of The People's Republic of China and the State Council. 2. Provisions of other tax authorities at all levels. 3. Provisions of local people's governments at or above the county level and their departments. 4. Provisions of the people's governments of townships and towns. However, the above provisions do not include the rules formulated by State Taxation Administration of The People's Republic of China and the rules formulated by ministries, commissions and local people's governments in the State Council, that is to say, the normative documents at the ministerial and commission level cannot be submitted for review. According to the provisions of the Administrative Reconsideration Law and the Rules of Tax Administrative Reconsideration (Trial), the basic system of tax administrative reconsideration jurisdiction in China is, in principle, the first-level reconsideration system under the jurisdiction of the higher tax authorities. The specific contents are as follows: (1) If you are dissatisfied with the specific tax administrative act made by the State Taxation Bureau at or below the provincial level, apply for administrative reconsideration to the organ at the next higher level; Refuses to accept the specific administrative act made by the provincial State Taxation Bureau, and applies for administrative reconsideration to State Taxation Administration of The People's Republic of China. (2) To apply for reconsideration to the organ at the next higher level if it refuses to accept the specific administrative act of taxation made by the local taxation bureaus at or below the provincial level; Refuses to accept the specific administrative act made by the provincial local taxation bureau, and applies for reconsideration to State Taxation Administration of The People's Republic of China or the provincial people's government. (three) State Taxation Administration of The People's Republic of China refuses to accept the specific administrative act, apply for administrative reconsideration to State Taxation Administration of The People's Republic of China. If the applicant refuses to accept the administrative reconsideration decision, he may bring an administrative lawsuit to the people's court; You can also apply to the State Council for a ruling, and the State Council's ruling is final. It should be noted that it is a special provision to apply to the State Council for second-level reconsideration, which is only applicable to the specific tax administrative act directly made by State Taxation Administration of The People's Republic of China if the taxpayer refuses to accept it. If a taxpayer refuses to accept the specific tax administrative act made by the provincial tax authorities and local tax authorities and applies to State Taxation Administration of The People's Republic of China for reconsideration, and refuses to accept the reconsideration decision of the General Administration of Taxation, in this case, the taxpayer cannot apply to the State Council for a ruling, but can only bring a suit in a people's court, which is still handled according to the principle of first-level reconsideration. (4) If an organization refuses to accept the specific tax administrative act made by other organs or organizations other than those specified in (1), (2) and (3) above, it shall apply for administrative reconsideration in accordance with the following provisions:1.If an agency established by a tax authority according to law refuses to accept the specific tax administrative act made in its own name in accordance with the provisions of laws, regulations or rules, it shall apply for administrative reconsideration to the tax authority that established the agency. 2. If the withholding agent refuses to accept the withholding tax, he shall apply for reconsideration to the tax authority at the next higher level in charge of the withholding agent; If a unit entrusted by a tax authority refuses to accept the act of collecting taxes, it shall apply for reconsideration to the tax authority at the next higher level that entrusted the tax authority. 3. If you are dissatisfied with the specific administrative act made by the State Taxation Bureau and the Local Taxation Bureau, apply to State Taxation Administration of The People's Republic of China for reconsideration; Refuses to accept the specific administrative act made by the tax authorities and other organs, and applies for reconsideration to the administrative organ at the next higher level. 4. If the revoked tax authority refuses to accept the specific administrative act made before revocation, it shall apply for administrative reconsideration to the tax authority at the next higher level that continues to exercise its functions and powers. For the convenience of taxpayers, according to the relevant provisions of the Administrative Reconsideration Law, under the above circumstances, the applicant for reconsideration may also file an application for administrative reconsideration with the local people's government at the county level where the specific administrative act occurred, and the local people's government at the county level that accepts the application will forward it according to law. Apply for editing the application for tax administrative reconsideration: For taxpayers, in order to safeguard their legitimate rights and interests and exercise their right to request the tax authorities to reconsider their administrative actions, they must first apply for reconsideration in accordance with the provisions of laws and regulations. The current tax administrative reconsideration rules have made special provisions on this. (1) Taxpayers and other tax parties who are dissatisfied with the tax collection behavior made by the tax authorities shall first apply to the reconsideration organ for administrative reconsideration, and then bring a suit in the people's court if they are dissatisfied with the reconsideration decision. If an applicant applies for administrative reconsideration in accordance with the provisions of the preceding paragraph, he must first pay or remit the tax and late fees or provide corresponding guarantees in accordance with the tax decision of the tax authorities, and then he can apply for administrative reconsideration according to law. (2) If the applicant refuses to accept any specific tax administrative act other than taxation made by the tax authorities, he may apply for administrative reconsideration or bring an administrative lawsuit directly to the people's court. (3) The applicant may file an application for administrative reconsideration within 60 days after learning that the tax authorities have made a specific administrative act. If the legal application period is delayed due to force majeure or other legitimate reasons such as obstacles set by the respondent, the application period will continue to be counted from the date when the obstacles are removed. (4) The applicant may apply for administrative reconsideration in writing or orally; Where an oral application is made, the reconsideration organ shall record the basic information of the applicant, the request for administrative reconsideration, the main facts, reasons and time for applying for administrative reconsideration on the spot. (5) Taxpayers or other tax parties who file administrative reconsideration according to law are applicants for tax administrative reconsideration, specifically referring to taxpayers, withholding agents, tax guarantors and other tax parties. If a citizen who has the right to apply for administrative reconsideration dies, his close relatives may apply for administrative reconsideration; Citizens who have the right to apply for administrative reconsideration are persons with no capacity or limited capacity, and their legal representatives may apply for administrative reconsideration on their behalf. Where a legal person or other organization that has the right to apply for administrative reconsideration is merged, divided or terminated, the legal person or other organization that inherits its rights may apply for administrative reconsideration. Other citizens, legal persons or other organizations that have an interest in the specific administrative act applying for administrative reconsideration. Can participate in administrative reconsideration as a third person. The applicant and the third party may entrust an agent to participate in the administrative reconsideration on their behalf; The respondent shall not entrust an agent to participate in the administrative reconsideration. (6) If a taxpayer or other tax party refuses to accept a specific administrative act of a tax authority and applies for administrative reconsideration, the tax authority that has undertaken the specific administrative act is the respondent. (seven) the applicant applies for administrative reconsideration to the reconsideration organ, and the reconsideration organ has accepted it, and the applicant may not bring a lawsuit to the people's court within the statutory time limit for administrative reconsideration; The applicant may not apply for administrative reconsideration if the people's court has accepted the administrative lawsuit filed with the People's Law Tax Administrative Reconsideration Institute. Accepting the acceptance of editing tax administrative reconsideration: (1) After receiving the application for administrative reconsideration, the reconsideration organ shall review it within 5 days, decide not to accept the application for administrative reconsideration that does not meet the requirements, and inform the applicant in writing; For an application for administrative reconsideration that meets the requirements but is not accepted by this organ, the applicant shall be informed to apply to the relevant administrative reconsideration organ. (two) the application for administrative reconsideration that meets the requirements shall be accepted as of the date of receipt by the legal affairs office of the reconsideration organ; When accepting an application for administrative reconsideration, the applicant shall be informed in writing. (3) If the reconsideration organ decides not to accept the specific administrative act of first applying for administrative reconsideration to the reconsideration organ and then bringing an administrative lawsuit to the people's court if it refuses to accept the decision of administrative reconsideration, or fails to make a reply within the time limit for reconsideration after acceptance, the taxpayer and other tax parties may bring an administrative lawsuit to the people's court according to law from the date of receiving the decision of rejection, or within 15 days from the date of expiration of administrative reconsideration. (four) taxpayers and other tax parties to apply for administrative reconsideration according to law, the reconsideration organ refuses to accept it without justifiable reasons, and the applicant has not brought an administrative lawsuit to the people's court, and the tax authorities at higher levels shall order it to accept it; When necessary, the tax authorities at higher levels can also directly accept it. (five) during the period of administrative reconsideration, the specific administrative act of taxation shall not be suspended. However, in any of the following circumstances, the execution can be stopped: 1, and the respondent thinks it is necessary to stop the execution. 2, the reconsideration organ considers it necessary to stop execution. 3, the applicant applies for suspension of execution, the reconsideration organ considers its request reasonable and decides to stop execution. 4, laws and regulations to stop execution.