First, how to write the defense of the tax administrative reconsideration procedure? (1) The first part includes the title, the basic information of the respondent and the cause of action. 1, title. Mark the words "administrative reconsideration reply" in the center of the top line of the official document. 2. The basic information of the person under investigation. After the "respondent", the full name and address of the respondent shall be stated in turn. 3. Causes of litigation. That is, the reasons for the defense, and ask another line to state the application for reconsideration submitted to ××× (the applicant). The defense is as follows? (II) Text 1, defense reason 2, defense request (III) ending 1, and the name of the reconsideration organ sent, written in two lines as "this letter" and "××××××× (name of the reconsideration organ)" 2. Write the full name 3 with the official seal. Date of defense-year, month and day. The name and quantity of relevant evidential materials provided shall be indicated in each article. Two. Administrative reconsideration procedure? Apply 1, apply restrictions. The applicant shall apply for administrative reconsideration within 60 days from the date of knowing that the administrative act of the respondent has been made (except as otherwise provided by law). If the statutory application period is delayed due to force majeure or other legitimate reasons, the application period shall continue to be counted from the date when the obstacle is removed. 2. Application conditions. (1) The applicant is a relative who thinks that the administrative act infringes upon his lawful rights and interests; (2) Having a clear respondent; (3) There are specific requests for reconsideration and factual basis; (4) Being within the scope of applying for administrative reconsideration according to law; (5) The corresponding application for administrative reconsideration is under the jurisdiction of the administrative reconsideration organ; (six) other conditions as prescribed by laws and regulations. 3. Application method. The applicant may apply for administrative reconsideration in writing or orally; Where an oral application is made, the administrative 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. 4. Apply for administrative reconsideration. When the applicant applies for administrative reconsideration in writing to the administrative reconsideration organ, the application for administrative reconsideration submitted shall contain the following contents: (1) If the applicant is a citizen, the name, gender, age, occupation and address of the citizen. If the applicant is a legal person or other organization, the name, address and legal representative of the legal person or other organization; (2) The name and address of the respondent; (3) Reasons and requirements for applying for administrative reconsideration; (4) the date of filing the application for reconsideration. After receiving the application for administrative reconsideration, the organ accepting administrative reconsideration shall conduct a review within 5 days, decide not to accept the application for administrative reconsideration that does not meet the requirements of the Administrative Reconsideration Law, and inform the applicant in writing; Inform the applicant to submit an application for administrative reconsideration that conforms to the provisions of the Administrative Reconsideration Law but is not accepted by this organ. In addition to the above provisions, the application for administrative reconsideration shall be accepted as of the date of receipt by the administrative reconsideration institution. Citizens, legal persons or other organizations apply for administrative reconsideration according to law, and the administrative reconsideration organ refuses to accept it without justifiable reasons, and the administrative organ at a higher level shall order it to accept it; When necessary, the administrative organ at a higher level may also directly accept it. During the period of administrative reconsideration, the specific administrative act shall not be suspended. Hearing 1, hearing preparation for administrative reconsideration cases. (1) serve a copy of the administrative reconsideration and submit a written reply within a time limit. The administrative reconsideration institution shall, within 7 days from the date of accepting the application for administrative reconsideration, serve a copy of the application for administrative reconsideration or a copy of the record of the application for administrative reconsideration on the respondent. The respondent shall, within 10 days from the date of receiving the copy of the application or the copy of the written record of the application for administrative reconsideration, submit the written defense to the administrative reconsideration organ, and submit the evidence, basis and other relevant materials of the specific administrative act. (2) review the relevant materials of the reconsideration case. The administrative reconsideration institution shall focus on the review of the application for reconsideration, the written materials made by the respondent (such as the decision on agricultural administrative punishment), the facts and evidence of the specific administrative act made by the respondent, and the written reply of the respondent. (3) investigation and evidence collection. (4) Notify qualified personnel to participate in reconsideration activities. (5) Determine the way of hearing reconsideration cases. In principle, administrative reconsideration shall take the form of written review, but the applicant may, at his own request or when the administrative reconsideration institution deems it necessary, investigate the situation to the relevant organizations and individuals and listen to the opinions of the applicant, the respondent and the third party. 2, the effectiveness of the original specific administrative act during the administrative reconsideration. According to the provisions of the Administrative Reconsideration Law, during the period of administrative reconsideration, the original specific administrative act shall not be suspended. This is in line with the principle of administrative effectiveness first. Once an administrative act is made, it is presumed to be legal and binding on both the administrative organ and the relative person. However, in order to prevent and correct the irreparable losses caused by the violation of specific administrative acts, the Administrative Reconsideration Law stipulates that the execution may be suspended under any of the following circumstances: (1) If the respondent considers it necessary to stop the execution; (two) the administrative reconsideration organ considers it necessary to stop the execution; (three) the applicant applies for suspension of execution, and the administrative reconsideration organ considers its request reasonable and decides to stop execution; (4) the execution is stopped according to law. 3. Withdraw the application for reconsideration. After the application for reconsideration is accepted, but before the administrative reconsideration decision is made, if the applicant voluntarily requests to withdraw the application for reconsideration based on some considerations, he may explain the reasons to the administrative reconsideration organ and then withdraw it. If the application for administrative reconsideration is withdrawn, the administrative reconsideration shall be terminated. Decision 1. Time limit for making reconsideration decision. The administrative reconsideration organ shall make an administrative reconsideration decision within 60 days from the date of accepting the application for administrative reconsideration; However, the time limit for administrative reconsideration prescribed by law is less than 60 days. If the situation is complicated and it is impossible to make an administrative reconsideration decision within the prescribed time limit, it may be appropriately extended with the approval of the person in charge of the administrative reconsideration organ, and the applicant and the respondent shall be informed; However, the extension period shall not exceed 30 days at most. 2. The type of reconsideration decision (1) decides to maintain the specific administrative act. If the facts of the specific administrative act are clear, the evidence is conclusive, the application basis is correct, the procedure is legal and the content is appropriate, it is decided to maintain it. (2) Deciding to cancel, change or confirm that the original specific administrative act is illegal. There are two situations: first, if the main facts identified in the original administrative act are unclear, the evidence is insufficient, the application basis is wrong, the legal procedures are violated, the authority is exceeded or the power is abused, and the specific administrative act is obviously inappropriate, it is decided to cancel, change or confirm that the specific administrative act is illegal. Second, if the respondent fails to submit a written reply at the beginning and submit the evidence, basis and other relevant materials of the specific administrative act, it decides to cancel it. (3) Deciding that the respondent shall perform its statutory duties within a certain period of time. There are two situations: one is refusing to perform. If the respondent clearly indicates that he does not perform his statutory duties within the statutory time limit, he shall be ordered to perform them within a certain time limit. The second is to delay performance. If the respondent fails to perform within the statutory time limit, and does not clearly express its performance, it shall be ordered to perform within a time limit. (4) Deciding that the respondent will make a specific administrative act again within a certain period of time. If it is decided to revoke or confirm that a specific administrative act is illegal, the respondent shall be ordered to make a specific administrative act again within a certain period of time. (5) Decide on compensation. When the administrative reconsideration organ decides to cancel, change or confirm that a specific administrative act is illegal according to law, if the applicant requests compensation, it shall also decide that the respondent shall pay compensation according to law. (6) Deciding to return the property or lift the compulsory measures against the property. If the administrative reconsideration organ decides to cancel or change the fine according to law, cancel illegal fund-raising, confiscation of property, expropriation of property, apportionment of expenses and seizure, seizure or freezing of property, it shall also order the respondent to return the property, lift the measures of seizure, seizure or freezing of property, or compensate the corresponding price. 3. Handling of abstract administrative acts. When applying for administrative reconsideration, if the applicant applies to review the relevant provisions on which a specific administrative act is based, or if the administrative reconsideration organ considers that the specific administrative act is illegal, the administrative reconsideration organ may make a decision according to law: (1) If it has the right to handle it, it shall handle it according to law within 30 days. (two) if it has no right to deal with it, it shall be transferred to the state organ that has the right to deal with it within 7 days according to legal procedures. 4, the production of administrative reconsideration decision. When making a decision on administrative reconsideration, the administrative reconsideration organ shall make a written decision on administrative reconsideration. The written decision of administrative reconsideration shall specify the following items: (1) the name, sex, age, occupation and address of the applicant (if the applicant is a legal person or other organization, the name, address and legal representative of the legal person or other organization). (2) the name and address of the respondent, and the name and position of the legal representative. (three) the main requests and reasons for applying for administrative reconsideration. (four) the facts and reasons identified by the administrative reconsideration organ, the applicable laws, regulations, rules and universally binding decisions and orders. (5) The conclusion of administrative reconsideration. (6) the time limit for bringing a lawsuit to the court against the administrative reconsideration decision (if it is the final administrative reconsideration decision, it is the time limit for the parties to perform); (seven) the year, month and day when the administrative reconsideration decision was made. (8) The written decision of administrative reconsideration shall be signed by the legal representative of the administrative reconsideration organ and stamped with the seal of the administrative reconsideration organ. Once the administrative reconsideration decision is served, it will take legal effect. Except for the final administrative reconsideration decision stipulated by law, if the applicant refuses to accept the administrative reconsideration decision, he may bring an administrative lawsuit to the people's court within 15 days from the date of receiving the administrative reconsideration decision, or within other time limits stipulated by laws and regulations. If the respondent fails to prosecute and perform the administrative reconsideration decision within the time limit, the administrative reconsideration decision to maintain the specific administrative act shall be enforced by the respondent according to law or apply to the people's court for enforcement; The administrative reconsideration decision to change a specific administrative act shall be enforced by the administrative reconsideration organ according to law or apply to the people's court for enforcement. If the respondent fails to perform or delays the performance of the administrative reconsideration decision without justifiable reasons, the administrative reconsideration organ or the relevant superior administrative organ shall order it to perform within a time limit, and the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions such as warning, demerit recording and gross demerit recording according to law; Those who refuse to perform after being ordered shall be given administrative sanctions of demotion, dismissal and expulsion according to law. To sum up, if you find yourself collecting taxes and fees indiscriminately, you can report it to the next higher level and investigate the facts. Therefore, as a taxpayer, you must know how to write the defense of the tax administrative reconsideration procedure. Write out the whole fact, but you must pay all the taxes before applying for administrative reconsideration, otherwise the relevant departments will not support your administrative reconsideration.