1. Pre-review of tax is mainly about dissatisfaction with the tax actions made by the tax authorities, including specific administrative actions such as confirming the subject of tax payment, the object of tax payment, the scope of tax payment, tax reduction or exemption, tax refund, tax deduction, applicable tax rate, tax basis, tax payment period, tax payment place and method, tax collection, late payment fee collection, withholding agent, units and individuals entrusted by the tax authorities, etc.

2. The Rules for Tax Administrative Reconsideration were promulgated by Order No.21of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and revised according to Order No.39 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and Decision of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending the Rules for Tax Administrative Reconsideration. The rules are divided into general principles, tax administrative reconsideration institutions and personnel, tax administrative reconsideration scope, tax administrative reconsideration jurisdiction, tax administrative reconsideration applicants and respondents, tax administrative reconsideration applications, tax administrative reconsideration acceptance, tax administrative reconsideration evidence, tax administrative reconsideration review and decision, tax administrative reconsideration reconciliation and mediation, tax administrative reconsideration guidance and supervision, and supplementary provisions, chapter 12, chapter1.

3. In daily life, the provisions on the pre-position of administrative reconsideration are clearly stated in the law. For example, citizens or legal persons believe that the specific actions of administrative organs infringe on the needs of the ownership of expropriated land or other natural resources, and administrative litigation can only be carried out after administrative reconsideration.