Tax administrative reconsideration refers to the activities in which taxpayers and other taxpayers are dissatisfied with the tax administrative actions of the tax authorities, appeal to the higher tax authorities according to law, request the higher tax authorities (reconsideration organs) to apply, and the reconsideration organs make a decision to maintain, change or cancel the specific administrative actions of the original tax authorities according to law after hearing. Tax administrative reconsideration is an important part of China's administrative reconsideration system.

concept

In order to prevent and correct illegal or improper specific tax administrative acts, protect the legitimate rights and interests of taxpayers and other tax parties, and ensure and supervise the tax authorities to exercise their functions and powers according to law. According to the Administrative Reconsideration Law of People's Republic of China (PRC) (1 999101,hereinafter referred to as the Administrative Reconsideration Law) and other relevant laws and regulations, State Taxation Administration of The People's Republic of China formulated the Rules for Tax Administrative Reconsideration (for Trial Implementation) on199960.

trait

Tax administrative reconsideration is based on the premise that the parties concerned refuse to accept the specific tax administrative acts made by the tax authorities and their staff. This is determined by the purpose of administrative reconsideration to provide administrative relief for the parties. If the party concerned thinks that the handling by the tax authorities is legal and appropriate, or the tax authorities have not handled it yet, and the legitimate rights and interests of the party concerned have not been infringed, the tax administrative reconsideration shall not be conducted.

Scope of accepting cases

According to the provisions of the Tax Administration Law, the Administrative Reconsideration Law and the Rules for Tax Administrative Reconsideration (Trial), the scope of accepting cases for tax administrative reconsideration is limited to specific tax administrative acts made by tax authorities. Specific tax administrative acts refer to the unilateral acts made by tax authorities and their staff against specific citizens, legal persons or other organizations in tax management activities on specific matters involving the rights and obligations of the citizens, legal persons or other organizations.