I won't talk about administrative litigation, but mainly about the procedures of administrative reconsideration, as follows:

Put forward the administrative reconsideration procedure and see what chapter is stamped on the penalty notice.

First, the national tax system

1. If the punishment decision is issued by the tax bureau or the tax office, it shall submit an administrative reconsideration to the county (district, city) tax bureau.

2. If it is a county (district, city) State Taxation Bureau, it shall submit an administrative reconsideration to the Municipal State Taxation Bureau.

The format of the application for reconsideration can be seen everywhere on the internet, and it should be clearly stated that the punishment of the tax authorities does not conform to that law and policy.

In addition, it should be noted that if the punishment is caused by tax collection and late payment, it must be reconsidered first and then an administrative lawsuit can be filed after the defense. Disputes arising from punishment, tax preservation and tax compulsory measures are free to choose reconsideration or litigation.

Second, the local tax system

It is roughly the same as the national tax system. The only difference is that the administrative reconsideration of the local tax department can also be applied to government departments, such as the county local tax bureau, and you can apply to the county people's government for reconsideration.