According to the specific circumstances of administrative reconsideration or litigation. 1. Taxpayers, withholding agents and tax payment guarantors must first pay or remit taxes, late fees or provide corresponding guarantees according to the tax authorities' tax payment decisions, and then they can apply for administrative reconsideration according to law; If you are not satisfied with the administrative reconsideration decision, you can bring a lawsuit to the people's court according to law (reconsideration is necessary). "Attention" ① The principle that procedure is superior to substance; (2) Order: review before prosecution. (2) If a party refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax authorities, it may apply for administrative reconsideration according to law, or bring a lawsuit to the people's court according to law (choose reconsideration, choose one from the other, in no particular order). Taxpayers who have disputes with the tax authorities shall apply for reconsideration to the tax authorities at the next higher level in accordance with the relevant tax laws. Only those who are still dissatisfied with the reconsideration decision of the tax authorities at the next higher level can pay taxes according to the decision of the tax authorities, and bring an administrative lawsuit to the people's court where the tax authorities made the reconsideration decision for the first time within the time limit prescribed by the relevant tax laws. If the reconsideration changes the original decision, it may also bring an administrative lawsuit to the people's court where the reconsideration organ is located. However, according to the second paragraph of Article 88 of the Tax Collection and Administration Law, taxpayers and tax authorities are not in general dispute, but are dissatisfied with the tax authorities' punishment decision, enforcement measures or tax preservation measures. There are two ways to deal with it: one is within 15 days from the date of receiving the penalty notice or the date when the tax authorities take compulsory measures or tax preservation measures. Apply for reconsideration to the organ at the next higher level of the organ that has made the decision on punishment or taken compulsory measures or tax preservation measures, and if it refuses to accept the reconsideration decision, it may bring a lawsuit to the people's court within 05 days from the date of receiving the reconsideration decision. The other is that the parties directly bring a lawsuit to the people's court within 15 days from the date of receiving the penalty notice or the date when the tax authorities take compulsory measures or tax preservation measures, without applying for reconsideration. According to the law, the enforcement measures and tax preservation measures shall not be suspended during the application for reconsideration or the trial of the case by the court. The Law on the Administration of Tax Collection sets up the pre-procedure for administrative reconsideration of tax disputes that the tax authorities refuse to accept the tax collection. Only those who refuse to accept the administrative reconsideration searched by the tax authorities can bring a lawsuit to the people's court, mainly to ensure the timely and full storage of state taxes. Article 88 of the Tax Administration Law When a taxpayer, withholding agent or tax payment guarantor has a dispute with the tax authorities, they must first pay or remit the tax, late payment fee or provide corresponding guarantee according to the tax authorities' tax decision, and then they can apply for administrative reconsideration according to law. If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law. If a party refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax authorities, it may apply for administrative reconsideration or bring a lawsuit to the people's court according to law.