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The tax administrative reconsideration organ shall make an administrative reconsideration decision within a few days from the date of accepting the application.
Sixty days, but the time required for the correction of the application materials, the determination or designation of the acceptance organ through consultation, the basis for examination, on-site inspection and appraisal shall not be counted in the time limit for administrative reconsideration, and the suspension of administrative reconsideration shall also be considered.

1. According to the first paragraph of Article 31 of the Administrative Reconsideration Law of People's Republic of China (PRC) (Decree No.31). Chairman People's Republic of China (PRC) 16): "The administrative reconsideration organ shall make an administrative reconsideration decision within 60 days from the date of accepting the application; 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. "