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 a ruling, and the ruling 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 and 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 chief executives of tax authorities at all levels are the first responsible persons in the administrative reconsideration work, and should earnestly perform their duties and strengthen the organization and leadership of the administrative reconsideration work. The administrative reconsideration organ shall provide special places and other necessary conditions for the applicant and the third party to consult the case files, accept inquiries, mediation and hearing.
The 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 departments, it shall apply for tax registration within 30 days from the date when the relevant departments approve the establishment.
3. A taxpayer who fails to apply for a business license and design without the approval of relevant departments shall apply for tax registration within 30 days from the date of tax payment obligation.
4. The lessee who has the right to independent production and management, makes independent financial accounting and regularly pays rent to the lessor shall, within 30 days from the date of signing the lease contract, apply to the tax authorities for tax registration.
5. If an overseas enterprise contracts construction, installation and provides labor services within the territory of China, it shall, within 30 days from the date of signing the project, apply to the tax authorities where the project is located for tax registration.
To sum up, if you are not satisfied with the tax-related decisions made by the county State Taxation Bureau, you should apply for administrative reconsideration to the tax authorities at the next higher level, that is, apply to the Municipal State Taxation Bureau.
Legal basis:
Article 16 of the Law of the People's Republic of China on the Administration of Tax Collection
Taxpayers engaged in production and business operations, if the contents of tax registration change, shall 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 registration of change or before applying to the administrative department for industry and commerce for cancellation of registration.
Article 14 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection
Where the contents of a taxpayer's tax registration change, it shall, within 30 days from the date when the administrative department for industry and commerce or other organs handle the change registration, report to the original tax registration authority with relevant documents. Where the contents of a 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 for registration of change with relevant documents.
Article 12 of the Administrative Reconsideration Law of the People's Republic of China
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, at the option of the applicant, apply for administrative reconsideration to the people's government at the corresponding level of the department or to the competent department at the next higher level.