Legal analysis: stopping export tax rebate needs to be reconsidered. For the specific administrative act of the tax authorities on stopping the export tax rebate right, it is necessary to apply for administrative reconsideration first, instead of directly bringing an administrative lawsuit. Pre-position of tax administrative reconsideration means that administrative reconsideration must be carried out first after tax disputes occur. If you are still dissatisfied after the administrative reconsideration procedure, you can bring an administrative lawsuit, but you can't bring an administrative lawsuit directly to the court.

Legal basis: Article 14 of the Tax Administrative Reconsideration Rules, 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 organ:

(1) Tax collection behavior includes specific administrative actions such as confirming the subject of tax payment, the object of tax collection, the scope of tax collection, 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, withholding agent, withholding and remitting by units and individuals entrusted by tax authorities, and collecting and remitting.

(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. fine;

2. Confiscation of property and illegal income;

Third, stop the right of export tax rebate.

(6) Failing to perform the following duties according to law:

1. Go through tax registration;

2. Issuing tax payment vouchers and tax administration vouchers for business activities;

Third, administrative compensation;

Fourth, administrative rewards;

Five, 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.