In China, most administrative organs implement a system of combining "rules" and "blocks", with "blocks" as the main part. The central and local state administrative organs at all levels are elected by the National People's Congress and local people's congresses at all levels respectively, and are responsible to and supervised by the National People's Congress. However, some administrative organs related to the lifeline of the national economy, such as finance and taxation, implement a vertical leadership system, forming a so-called "vertical management" department. The vertical management department has independent administrative functions, undertakes the enforcement power of a certain special law and regulation, and at the same time exercises a certain administrative management and industry management power on behalf of the state. At present, there are two kinds of vertical management departments in China: one is central vertical management, such as finance, customs and foreign exchange management; The second is the vertical management of provincial governments, such as industry and commerce, quality and technical supervision, etc.

If the applicant refuses to accept the specific administrative act of the vertically managed administrative organ, he shall apply for reconsideration to the administrative organ at the next higher level of the administrative organ that made the specific administrative act.