Legal analysis: the tax authorities refuse to handle or reply according to law, including: (1) refusing to approve tax reduction or exemption or export tax rebate; (2) No tax deduction; (3) No tax refund. If an applicant applies for administrative reconsideration in accordance with the provisions, he must first pay or remit the tax, late payment fee or provide corresponding guarantee in accordance with the tax amount and time limit determined by the tax authorities in accordance with laws and administrative regulations, and may apply for administrative reconsideration within 60 days after the actual payment of tax, late payment fee or guarantee is confirmed by the tax authorities that have made specific administrative acts. The ways in which the applicant provides guarantee include guarantee, mortgage and pledge.

Legal basis: Article 14 of the Tax Administrative Reconsideration Rules accepts applications for administrative reconsideration filed by applicants who are dissatisfied with the following specific administrative acts of the tax authorities: (1) Tax acts, including specific administrative acts such as confirming the subject of taxation, the object of taxation, the scope of taxation, tax reduction, tax exemption, tax refund, tax deduction, applicable tax rate, tax basis, tax payment link, tax payment period, tax payment place and method, and collecting taxes and late fees. (2) Administrative licensing and administrative examination and approval. (3) Invoice management activities, including selling, collecting and issuing invoices. (four) tax preservation measures and implementation measures. (5) Administrative penalty: 1. Fines; 2. Confiscation of property and illegal income; 3. Stop the right of export tax refund. (6) Failing to perform the following duties according to law: 1. Handling tax registration; 2. Issue and issue tax payment vouchers and tax management vouchers for business activities; 3. Administrative compensation; 4. Administrative reward; 5 other acts that do not perform their duties according to law. (7) Qualification behavior. (8) Failing to confirm the tax payment guarantee according to law. (nine) the specific administrative acts in the work of government information disclosure. (ten) tax credit rating behavior. (eleven) notify the entry-exit administration to stop leaving the country. (twelve) other specific administrative acts.